A tax due and unpaid under this article shall be a debt due the City. It shall be a personal obligation of the taxpayer, and shall be a lien upon all property of the taxpayer situate within the City. There shall be added to the amount of any unpaid tax, from the date the tax should have been paid, a penalty in the amount of five percent of the tax for the first month, or fraction thereof, of delinquency, and one percent of the tax for each succeeding month, or fraction thereof, of delinquency, all of which penalties shall be secured by the lien herein provided. If failure to make payment is due to reasonable cause, the Treasurer may waive or remit the penalties in whole or in part. If failure to pay is due to fraud or intent to evade the provisions of this article there shall be added an additional penalty of twenty-five percent of the amount of the tax. The penalties so added shall be collected at the same time and in the same manner and as a part of the tax. (3-27-75)