§ 20-167. When tax due and payable; failure to pay.

Latest version.

The tax imposed by this division shall be due and payable to the county treasurer on or before the first day of March of each year. Any person liable for such tax who fails, refuses or neglects to pay the same on or before such date shall, upon conviction, be subject to a fine of not more than one thousand dollars ($1,000.00). Each such failure, refusal or neglect and each day's continuance thereof shall constitute a separate violation.

(Ord. of 6-21-82)

(Ord. of 6-21-82)

                    
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