3.18.240 Failure to Make Timely Payments of Tax or Fee:
If full payment of any tax or fee due is not received by the Finance Director on or before the date due, there shall be added to the amount due a penalty fee as follows:
A. One (1) to ten (10) days late, six percent (6%) of tax due;
B. Eleven (11) to twenty (20) days late, eight percent (8%) of tax due;
C. Twenty-one (21) to thirty-one (31) days late, ten percent (10%) of tax due;
D. Thirty-two (32) to sixty (60) days late, twelve percent (12%) of tax due;
But in no event shall the penalty amount be less than five dollars ($5). In addition to this penalty, the Finance Director shall charge the taxpayer interest of one percent (1%) on all taxes and fees due for each thirty-day (30) period or portion thereof that said amounts are past due.
Failure to make payment in full of all tax amounts, and penalties, within sixty days (60) following the day the tax amount initially became due shall be both a civil and criminal penalty of this section. (Ord. 2415, 9/23/08; Ord. 918, 1979)