(A) If any tax imposed by this subchapter is not paid over to the village when due, a late payment penalty equal to 1% of the unpaid tax shall be added for each month, or any portion thereof, that the tax remains unpaid and the total of the late payment penalty shall be paid along with the tax imposed hereby.
(B) The village may bring a civil action to collect any unpaid tax or penalty.
(Ord. 11-09, passed 4-12-2011)