Ventura County Municipal Code Art. 4 Penalties and Interest

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

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

If the tax collector determines that the nonpayment of any remittance due under this Division is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in Sections 11241 and 11242.

In addition to the penalties imposed, any operator who fails to remit any tax imposed by this Division shall pay interest at the rate of one-half of one percent 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.

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