(B) Except as provided in division (D) below, to any license tax not paid as required by division (A) above, there shall be added a penalty of 1% of the license tax.
(C) Except as provided in division (D) below, if the tax and penalty required by division (B) above are not received on or before the close of business on the last day of the month in which the payment is due, a further penalty of 10% shall be paid in addition to the penalty provided for in division (B) above.
(D) If the city determines that the delinquency was due to reasonable cause and without any intent to avoid payment, the penalties provided by divisions (B) and (C) above shall be waived. Penalties imposed by this section shall not apply when the penalty provided in § 34.051 has been assessed.
(E) If any person fails to pay the license tax or any penalty provided for by this subchapter, the amount thereof shall be collected from the person for the use of the city. The city shall commence and prosecute to final determination in any court of competent jurisdiction an action at law to collect the same.
(F) No dealer who collects from any person the tax provided for herein shall knowingly and willfully fail to report and pay the same to the city as required herein.
(Prior Code, § 35.055) (Ord. 1014, passed 7-19-1982)