(a) The tax levied by this article shall be due and payable on or before the expiration of one month from the end of the quarter in which it accrues. The vendor-taxpayer shall make out and mail to the City Recorder a return for the preceding statement period in the form prescribed by the City, showing:
(1) The gross proceeds of its business upon which the tax is based,
(2) The amount of tax for which it is liable, and
(3) Any further information necessary in the computation and collection of the tax which the City Recorder may require. A remittance for the amount of the tax shall accompany the return and shall be signed by the vendor- taxpayer or its duly authorized agent.
(b) Any taxpayer who fails to pay the tax imposed by this article within the time provided by law shall be considered delinquent and shall be required to pay a penalty of five percent (5%) of the tax for the first month, or fraction thereof, during which it is delinquent and one percent (1%) of the tax for each succeeding month, or fraction thereof, during which it is delinquent; provided however, that if a failure to pay is due to a reasonable cause, the City may waive or remit this penalty in whole or in part.
(c) If the failure is due to fraud or intent to evade this article or the rules and regulations promulgated hereunder, there shall be added an additional penalty of twenty-five percent (25%) of the amount of the tax, exclusive of penalties.
(d) The penalties so added shall be collected at the same time and in the same manner as a part of the tax.
(1972 Code §19-2-9)