41.06(A) Failure to pay any tax when due or failure to file any required return shall result in the assessment of interest at the rate of 1% per month of the delinquent tax from the date the tax was due until paid.
41.06(B) Failure to pay any tax when due or failure to file any required return shall result in the assessment of a penalty of 5% per month of the delinquent tax, not to exceed a total penalty of 25%. In no event shall the penalty for failure to file a return be less than $15.00.
41.06(C) In the case of a fraudulent return or a willful intent to evade payment of the tax, the seller making such fraudulent return or willfully attempting to evade payment of the tax shall be liable for a specific penalty of 100% of the tax.
(Ord. 2010-11, passed 10-4-2010)