§ 9-157. Penalty for late remittance or false return.

(a)

If a person fails or refuses to pay the county the tax required to be collected and paid under this article within the time and in the amount required, he shall incur a penalty in the amount of ten percent of the tax due, or $10.00, whichever is greater. Interest will accrue on the amount due at a rate of ten percent per year, calculated monthly beginning on the first day of the month following the delinquency.

(b)

If a person files a false return with the intent to defraud the county of any tax under this article, a penalty of 50 percent of the tax shall be assessed against the person.

(Code 1978, § 8-48; Ord. of 11-13-02, § 1)

(Code 1978, § 8-48; Ord. of 11-13-02, § 1)