If any person whose duty it is to do so shall fail or refuse to make the report or
remit the tax required by this article within the time and in the amount required,
there shall be added to the tax by the treasurer a penalty in the amount of ten (10)
percent of the tax, or ten dollars ($10.00), whichever is greater, up to the amount
of tax due, and interest on the tax at the rate of ten (10) percent per annum, which
shall be computed from the first day following the date it is due and payable.
(Res. No. 13-07-2000, 7-18-00)
