§ 23-02-100. Failure to pay tax.

Latest version.

If any vendor makes a return as required by this article without paying the tax then due, he shall be liable for the tax and a penalty equal to ten (10) percent thereof, but not less than ten dollars ($10.00) penalty in addition to the tax, without notice from the city with regard thereto. Promptly thereafter, the city shall give the delinquent vendor written notice of such estimated tax penalty and interest, which notice shall be served personally or by certified mail.

(Code 1960, § 5-17-9(A); Ord. No. 441, 2-10-70)

                    
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