In addition to interest as provided in Section 193.23 penalties based upon the unpaid tax are hereby imposed as follows:
(a) For failure to pay taxes due other than taxes withheld: twenty-five percent (25%) of the first one hundred dollars ($100.00) of taxes remaining unpaid after they become due, and an additional twenty-five dollars ($25.00) on all taxes remaining unpaid after they become due in excess of one hundred dollars ($100.00). Minimum penalty for failure to file an annual return when due and/or to pay tax when due is twenty-five dollars ($25.00).
(b) For failure to remit taxes withheld from employees: ten percent (10%) per month or fraction thereof.
(Ord. 80-42. Passed 7-1-80; Ord. 88-61. Passed 1-3-89.)