In addition to interest as provided in Section 185.18
, penalties on the unpaid tax are hereby imposed as follows:
(a) For failure to timely pay taxes: one and one-half percent (1-1/2%) per month or fraction thereof or eighteen percent (18%), whichever is greater.
(b) Any penalty assessed hereunder shall be in the minimum amount of twenty-five dollars ($25.00).
(Ord. 2007-21. Passed 3-21-07.)
(Ord. 2007-21. Passed 3-21-07.)