§ 20-48. Penalty and interest.

Latest version.

If any person whose duty it is to do so shall fail or refuse to make the report or remit the tax required by this article within the time and in the amount required, there shall be added to the tax by the treasurer a penalty in the amount of ten (10) percent of the tax, 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 were due and payable.

(Ord. No. 213, § 1)

(Ord. No. 213, § 1)

                    
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