Sec. 3-1.24. Delinquent taxes: Penalties.
   For failure to pay a business tax prior to the delinquency date, the Director of Finance shall add a penalty of Ten and no/100ths ($10.00) Dollars or ten (10%) percent of such business tax, whichever is the greater, on the last day of each month after the delinquency thereof; provided, however, the amount of such penalty to be added shall in no event exceed Ten and no/100ths ($10.00) Dollars or the amount of the business tax due, whichever is the greater.
(§ 2, Ord. 176-NS, eff. December 4, 1970)