(a) The Collector may sue for the recovery of taxes due and unpaid under this article.
(b) If, for any reason, the tax is not paid when due in each year, interest at the rate of six percent (6%) per annum, and an additional penalty of one-half of one percent of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
(Ord. 3044. Passed 12-16-96.)
(Ord. 3044. Passed 12-16-96.)