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(a) Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent of the amount of the tax in addition to the tax.
(b) Continued Delinquency. Any operator who fails to remit any delinquent remittances on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty equal to ten percent of the amount of the tax and previous penalty in addition to the tax and the ten percent penalty first imposed. An additional penalty equal to ten percent of the total tax and penalty of the previous thirty-day period shall be added for each successive thirty-day period the account remains delinquent.
(c) Fraud. If the Finance Director determines that the non-payment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (a) and (b) of this section.
(d) Interest. In addition to the previous penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one and one-half percent or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(e) Penalties During Pendency of Hearing or Appeal. No penalty provided under the terms of this chapter shall be imposed during the pendency of any hearing provided for in Section 882.11 of this chapter nor during the pendency of any appeal to the Board of Tax Review established in Section 881.21 of the Codified Ordinances provided for in Section 882.12 of this chapter.
(Ord. 2017-14. Passed 9-5-17.)