5.12.310 Penalty and interest for delinquency.

In addition to any other penalties or fines, civil or criminal, any permittee who fails or refuses to pay any tax required to be paid pursuant to the gross receipts tax provisions of this chapter on or before the due date shall pay, in addition to the tax, penalties and interest as follows:

A penalty equal to ten percent of the amount of the unpaid tax in addition to the amount of the tax, plus interest of one and one-half percent per month or fraction thereof on the amount of tax, exclusive of penalties, on the unpaid tax calculated from the due date of the tax until the date of payment.