It is unlawful for any person liable to pay a tax under an Applicable Chapter to fail or refuse to register, file a return, or to pay the tax or installment thereof when due, or for any person to make any false or fraudulent application or return or any false statement or representation in, or in connection with, any such application or return, or to aid or abet another in any attempt to evade payment of the tax or any part thereof, or in any manner to hinder or delay the City or any of its officers or agents in carrying out the provisions of this chapter.

If any person, firm or corporation subject to this chapter fails to pay any tax required by an Applicable Chapter within thirty days after the due date thereof, there shall be added to such tax a penalty of ten percent of the amount of such tax, and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the City and may be collected by court proceedings, which remedy shall be in addition to all other remedies.

The Director for good cause shown may allow an extension of not more than ninety (90) days for filing a return, registering, or paying a tax. In such cases, the Director shall charge interest on the amount of unpaid tax of not less than one-half percent per month and not more than one percent per month. (Ord. M-4041 §1, 2013)