§ 20-240. Penalties and interest deemed part of tax; waiver for satisfactory explanation.

Latest version.

All penalties and interest imposed by this article shall be payable to and recoverable by the city in the same manner as if they were part of the tax imposed. If the failure to pay any the tax when due is explained to the satisfaction of the treasurer, he may remit or waive payments of the whole or any part of any penalty, and may remit and waive payment of any interest charged in excess of the rate of one-half of one (1) percentum per month.

(Ord. No. 173, § 9.24, 11-10-78)

                    
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