Sec. 23-54. Penalties for failure to remit tax when due.

(a) Original delinquency. Any operator who fails to remit any tax imposed by this article within the time required shall pay, in addition to the amount of the tax, a penalty of two and one-half percent of the amount of the tax for the first week or fraction thereof in which the payment is delinquent. If the payment is delinquent for any period of time exceeding one week but less than or equal to four weeks, the operator shall pay an additional penalty of seven and one-half percent of the amount of the tax.
(b) Continued delinquency. Any operator who fails to remit any delinquent remittance on or before a period of four weeks following the date on which the remittance first became delinquent shall pay, in addition to the amount of the tax and the ten percent penalty for the first four weeks of delinquency, an additional penalty of ten percent of the amount of the tax.
(c) Fraud. If the tax administrator determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (a) and (b) of this section.
(d) Interest. In addition to the penalties imposed pursuant to subsections (a), (b) and (c) of this section, any operator who fails to remit any tax imposed by this article shall pay interest at the rate of one-half 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.
(e) Penalties merged with tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid. (Ord. No. 669, § 8: Ord. No. 1426, § 3.)