§ 20-35. Penalty and interest for nonremittance.

Latest version.

If any person shall fail or refuse to report and remit to the treasurer the tax required to be collected and paid under this article within the time and in the amount as provided for in this article, there shall be added to such tax by the treasurer, a penalty in the amount of ten (10) percent thereof and interest thereon at the rate of ten (10) percent per annum, which shall be computed upon the tax and penalty from the date such taxes were due and payable.

(Ord. No. 213, § 1; Ord. No. 647)

(Ord. No. 213, § 1; Ord. No. 647)

                    
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