§ 5.68.100   Continued delinquency.
   Any operator who fails to remit any delinquent remittance on or before the last day of the second calendar month following the close of each calendar quarter shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.
(1995 Code, § 5.68.100)