In addition to interest as provided in Section 193.1501, penalties based on the unpaid tax are hereby imposed as follows:
(a) For failure to pay taxes due other than taxes withheld; ten percent (10%) per month or fraction thereof.
(b) For failure to remit taxes withheld from employees; ten percent (10%) per month or fraction thereof.
(Ord. 1982-24. Passed 3-22-82.)