181.07  INTEREST AND PENALTIES.
   All taxes imposed by this chapter, including taxes withheld or required to be withheld from wages by an employer and remaining unpaid after they have become due, shall bear interest on the amount of the unpaid tax at the rate of ten percent (10%) per annum, and the taxpayers upon whom said taxes are imposed, and the employers required by this chapter to deduct, withhold and pay taxes imposed by this chapter shall be liable, in addition thereto, to a penalty of one percent (1%) of the amount of unpaid tax for each month or fraction of a month for the first six months of nonpayment, or twenty-five dollars ($25.00), whichever is the greater.  Upon recommendation of the Fiscal Officer, the Board of Review may abate interest or penalties, or both, and upon appeal from the refusal of the Fiscal Officer to so recommend, the Board of Review may nevertheless abate interest or penalty, or both. 
(Ord. 1989-10.  Passed 12-7-89.)