If any taxpayer fails to apply for a license or make his return, or to pay the fee or tax therefore, or the cost of any audit required by the Finance Director or any part thereof by the due date referred to in Section 3.30.070, the Finance Director shall ascertain the amount of the fee or tax or installment thereof and/or cost of audit due, and shall add to such amount interest which shall be assessed at twelve percent (12%) per annum figured on a daily basis and a penalty of fifteen percent (15%) of the total amount past due, and shall notify such taxpayer therefore, who shall be liable therefore in any suit or action by the city for collection thereof. The penalty which is assessed shall not be considered as interest. The Finance Director shall also notify the City Attorney in writing of the name of such delinquent taxpayer and the amount due from him and the City Attorney shall with the assistance of the Finance Director collect the same by any appropriate means or by any suit or action in the name of the City of Moses Lake. (Ord. 2489, 7/28/09; Ord. 1089, 1983; Ord. 1044, 1981)