3.10.060 Failure to Make Timely Payments of Tax or Fee.
If full payment of any tax or fee due is not received by the City Clerk on or before the date due, there shall be added to the amount due a penalty fee as follows:
A. 1-10 days late: 6% of tax due
B. 11-20 days late: 8% of tax due
C. 21-31 days late: 10% of tax due
D. 32-60 days late: 12% of tax due
but in no event shall the penalty amount to less than Five ($5.00) Dollars. In addition to this penalty, the City Clerk may charge the taxpayer interest of one (1%) percent of all taxes and fees due for each thirty day (30) period, or portion thereof, that said amounts are past due.
Failure to make payment in full of all tax amounts, and penalties, within sixty (60) days following the day the tax amount initially became due shall be both a civil and criminal penalty of this section.