1. A penalty of 10% of the unpaid tax shall be imposed on every person, entity, or company obligated to pay the tax imposed by this Chapter. Additionally, interest in the amount of 18% per annum on the amount of the unpaid tax from the date due until paid, both before and after judgment, shall be imposed on every person, entity, or company obligated to pay the tax imposed by this Chapter.

2. Any person violating any of the provisions of this Chapter shall be deemed guilty of a Class B Misdemeanor.

3. Each day a violation of this Chapter continues shall constitute a separate offense. (Ord. 2010-6, amended, 2010; Ord. 2000-16, amended, 2000; Ord. 10-95, repealed and replaced; Ord. 2-93, amended)