§ 8-2.608. Penalties.

(a)

Delinquency. Any operator who fails to remit any tax imposed by this article within the time required shall, in addition to the amount of the tax, pay a penalty of five (5) percent of the amount of the tax per month or fraction thereof until paid; the maximum penalty imposed on any one delinquency shall not exceed twenty-five (25) percent of the amount of the tax.

(b)

Fraud. If the Tax Administrator determines that the non-payment of any remittance due from any transient or operator under this article is due to intentional non-payment or fraud, a penalty of twenty-five (25) percent of the amount of the tax shall be added thereto in addition to the penalties stated in subparagraph (a) of this section.

(c)

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

(Added by Ord. 674-C.S., amended by Ord. 918-C.S., and Ord. 3079-C.S., § 1, effective 3-19-98)