§ 70-111. Penalties.

Latest version.

Any person who shall fail to file a report as required herein, or shall fail to pay to the city tax collector the tax as imposed herein, when said report or payment is due, shall forfeit five percent of the amount due as a penalty, and after the first 30 days, shall forfeit an additional five percent of such tax; provided, however, the penalty shall never be less than $1.00. Delinquent taxes shall accrue interest at the rate of 12 percent per annum beginning 60 days from the date such taxes are due.

(Ord. No. 319, § 6, 11-8-2004)

                    
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