181.1501 INTEREST ON UNPAID TAX.

All taxes imposed and all moneys withheld or required to be withheld by employers and all installments of estimated taxes required to be paid under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of eighteen percent (18%) per annum after January 1, 1985.

(Ord. 1984-102. Passed 9-24-84.)

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