§ 18-184. Failure to pay tax; interest.

Latest version.

(a)

Any person or dealer who shall fail to pay any tax levied by this article on or before the day when such tax shall be required by this article to be paid, shall pay in addition to the tax, interest on the tax at the rate specified in section 18-164 of this article, for each month or fraction thereof that the tax remains unpaid, to be calculated from the date the tax was originally due to the date of actual payment.

(b)

In addition, such person or dealer shall pay the special penalty or penalties provided by this article.

(Ord. No. 8-1992-1, § 9.24, 8-10-92)

                    
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