§ 20-239. Payment of interest and penalties.  


Latest version.
  • (a)

    Any person or dealer who shall fail to pay any tax levied by this article on or before the day when the tax shall be required by this article to be paid, shall pay in addition to the tax, interest on the tax at the rates specified in section 20-218, for each month or fraction thereof that the tax remains unpaid, to be calculated from the date the tax was originally due to the date of actual payment.

    (b)

    In addition, the person, or dealer shall pay any special penalty or penalties provided by this article.

(Ord. No. 173, § 9.23, 11-10-78)