§ 114.07 PENALTIES AND INTEREST.
   (A)   Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to 10% of the amount of the tax, in addition to the tax.
   (B)   Interest. In addition to the previous penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest a the rate of 1% per month, or fraction thereof, on the amount of the tax exclusive of penalties, from the date on which the remittance first became delinquent until paid.
   (C)   Penalties during pendency of hearing or appeal. No penalty provided under the terms of this chapter shall be imposed during the pendency of any hearing provided for in § 114.08, nor during the pendency of any appeal to the Board of Review provided for in § 114.09.
   (D)   Abatement of interest and penalty. In cases where a return has been filed in good faith, and an assessment has been paid within the time prescribed by the Treasurer, the Treasury may abate any charge of penalty or interest, or both.
(2003 Code, § 114.07) (Ord. 3383, passed 6-15-2000)