197.06 LATE PENALTY.
   If all or any portion of the tax levied by Section 197.02 is not paid by the time required under Section 197.05, there shall be added to the amount of any such unpaid tax a penalty of ten percent (10%) thereof.
(Ord. 78-299, Passed 8-9-78; Ord. 16-130, Passed 5-24-16.)