(A) Delinquency; penalty. If any telephone utility subject to this chapter fails to pay the taxes as provided in this chapter, the full amount thereof shall be due and collected from each company, and the same together with an addition of 10% of the amount of taxes due, shall be and is declared to be a debt due and owing from such utility to the town.
(B) General penalty applies. If any officer, agent or manager of a telephone utility which is subject to the provisions of this chapter fails, neglects or refuses to file any statement required by this chapter within the time prescribed in this chapter, such officer, agent or manager shall be punished, on conviction thereof, as provided in § 1-4-1 of this code; provided, that each day after such statement becomes delinquent during which said officer, agent or manager so fails, neglects or refuses to file such statement shall be considered a separate offense.
(Ord. 31(1976) § 5; 1997 Code)