9.55.070 Failure to make timely payment of tax or fee.
(1) If full payment of any tax or fee due under this chapter is not received by the Director of Finance on or before the date due, there shall be added to the amount due a penalty fee as follows:
(a) 10 – 20 days late – two percent of tax due;
(b) 21 – 31 days late – two percent of tax due;
(c) 32 – 60 days late – two percent of tax due;
but in no event shall the penalty amount be less than $15.00. In addition to this penalty, the Director of Finance may charge the taxpayer interest of eight percent of all taxes and fees due for each 30-day period, or portion thereof, that said amounts are past due.
(2) Failure to make payment in full of all tax amounts and penalties within 60 days following the day the tax amount initially became due shall be both a civil and a criminal violation of this section. [Ord. 1703 § 7, 1975; Code 1970 § 9.28.070.]