(A) In the event that any tax under this subchapter remains due or unpaid 30 days after the due dates above set forth, the Collector may sue for the recovery of any such tax due or unpaid under this subchapter, together with interest and penalty.
(B) If for any reason the tax is not paid when due, interest at the rate of 6% of the amount of said tax shall be calculated, beginning with the due date of said tax, and a penalty of 5% shall be added to the flat rate of said tax for nonpayment thereof. Where suit is brought for the recovery of this tax, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.
(Ord. 215, passed 2-7-2005)