(a) If any tax under this article remains due or unpaid thirty days after the due dates above set forth, the Local Services Tax Officer, may sue for the recovery of any such tax due or unpaid under this article together with interest and penalty.
(b) If for any reason the tax is not paid when due, interest at the rate of six percent (6%) on the amount of such tax shall be calculated beginning with the due date of such tax and a penalty of ten percent shall be added to the flat rate of such tax for nonpayment thereof. Where suit is brought for the recovery of this tax, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.
(Ord. 48-2007. Passed 12-27-07.)