§ 16A-20. Civil penalties for failure to collect or remit.

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If any person shall fail to file a report as required herein, or shall file a false report or shall fail to pay to the chief financial officer the tax as imposed herein when said report or payment is due, then such person shall be required to pay as a penalty an amount equal to five (5) percent of the amount of tax due until said tax is thirty (30) days delinquent, which shall be a minimum amount of one dollar ($1.00). After said tax is thirty (30) days delinquent, such person shall pay an additional penalty in an amount equal to ten (10) percent of the amount of tax due, provided, however, that the penalty shall never be less than one dollar ($1.00). Delinquent taxes shall, in addition, draw interest at the rate of nine (9) percent per annum beginning sixty (60) days from the date due.

(Ord. No. 8930, § 1, 3-13-08)

                    
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