Any person who shall fail to file a report as required herein or who shall fail to pay the tax as imposed herein when said report or payment is due, shall forfeit 5% of the amount due as a penalty. In the event any past due tax is not paid within 30 days after the due date, the person shall forfeit an additional 5% of such tax as an additional penalty.
(Ord. 2019-008, passed 10-15-2019)