§ 6-1.125. Costs for Delinquent Licenses.

An additional cost is a sum of money payable to City of Modesto for a taxpayer's failure to comply with the provisions of Section 6-1.111 of this chapter. Such costs shall be as follows:

(a)

Delinquency, Time Value of Delinquent Sum. To all delinquent license taxes there shall be added an additional sum of five (5) percent of the amount of taxes due per month or fraction thereof until paid; the maximum additional sum imposed on any one delinquency shall not exceed twenty-five (25) percent of the amount of taxes due.

(b)

Fraud. If the Director determines that the nonpayment of any license tax due under this chapter is due to fraud, a charge of twenty-five (25) percent of the amount of the tax may be added thereto in addition to the sums set forth in subparagraphs (a) and (d) of this section.

(c)

Additional Costs Merged with Tax. Every cost imposed under the provisions of this section shall become a part of the tax herein required to be paid.

(d)

The costs/additional sums described herein are cumulative and potentially in addition to those found in the California False Claims Act at California Government Code Section 12650, et seq. as it currently exists, and as that Act may be interpreted or amended in the future.

(Added by Ord. 3266-C.S., § 1, effective 9-26-02)