§ 31-73. Violations.

(a)

Reserved.

(b)

Date of first penalty. In addition, he shall pay five (5) percent of the unremitted delinquent tax as a late penalty if the report is not submitted or the tax is not remitted by the last day of the calendar month in which they are due; provided that the penalty shall never be less than five dollars ($5.00).

(c)

Monthly penalty. After the first calendar month of delinquency, he shall pay an additional five (5) percent of the unremitted tax on the first day of each delinquent month; provided that the penalty shall never be less than five dollars ($5.00).

(d)

Interest on delinquent balance. Delinquent taxes shall accrue interest on the first day of each month at the annual rate of ten (10) percent per annum.

(Ord. No. 67104, 5-12-88; Ord. No. 101393, § 2, 9-15-05)