2667.1. - PENALTIES AND INTEREST.

Penalties shall apply and interest be due as provided in the following subsections.

(Ord. No. 2392, § 1, 11-8-22)

Any operator who fails to remit any tax imposed by this Part within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax.

(Ord. No. 2392, § 1, 11-8-22)

Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.

(Ord. No. 2392, § 1, 11-8-22)

If the Tax Administrator determines that the non-payment of any remittance due under this Part is due to fraud, a penalty of 25% or the amount of the tax shall be added thereto in addition to the penalties stated in subsections 2667.2.1 and 2667.2.2.

(Ord. No. 2392, § 1, 11-8-22)

In addition to the penalties imposed, any operator who fails to remit any tax imposed by this Part shall pay interest at the rate of one-half of 1% per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

(Ord. No. 2392, § 1, 11-8-22)

Every penalty imposed and such interest as accrues under the provisions of this Division shall become a part of the tax herein required to be paid.

(Ord. No. 2392, § 1, 11-8-22)