3.24.080 Late payment – Penalties and interest charges.
A. If full payment of any tax or fee due under this chapter is not received by the treasurer on or before the date due, there shall be added to the amount due a penalty fee as follows:
1. 1 – 10 days late – 10 percent of tax due;
2. 11 – 20 days late – 15 percent of tax due;
3. 21 – 30 days late – 20 percent of tax due;
4. 31 – 60 days late – 25 percent of tax due.
B. In addition to the above penalty, the treasurer shall charge the taxpayer interest of 12 percent of all taxes and fees due for each 30-day period or portion thereof that said amounts are past due. 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. 397 § 8, 1982).