In addition to interest as provided in Section 185.1501, penalties based on the unpaid tax are hereby imposed as follows:
(a) For failure to pay taxes due other than taxes withheld: one and one-half percent (1.5%) per month or fraction thereof. Minimum penalty for failure to file an annual return when due, twenty-five dollars ($25.00).
(b) For failure to remit taxes withheld from employees: ten percent (10%) per month or fraction thereof. (Ord. 1980-19. Passed 7-24-80.)