§ 110.08 LATE FILING PENALTY.
   Failure to comply with payment or audit and subsequent payment request shall be unlawful. A minimum penalty for late filing of 10% of the fee due shall be imposed plus interest of 12% per annum on the unpaid tax plus all costs for accountants, legal representation and incidental costs by the city to achieve compliance until paid.
(Prior Code, § 110.08) Penalty, see § 110.99