If any part of the deficiency in payment of the sales tax is due to negligence or intentional disregard of authorized rules and regulations of the town with knowledge thereof, but without intent to defraud, there shall be added ten percent (10%) of the total amount of the deficiency, and interest in such case shall be collected at the rate imposed under section 3-2-38 of this chapter, in addition to the interest provided by section 3-2-39 of this chapter on the amount of such deficiency from the time the return was due, from the person required to file the return, which interest and addition shall become due and payable ten (10) days after written notice and demand to such person by the finance director. If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added one hundred percent (100%) of the total amount of the deficiency, and in such case, the whole amount of the tax unpaid, including the additions, shall become due and payable ten (10) days after written notice and demand by the finance director, and an additional three percent (3%) per month on said amount shall be added from the date that the return was due until paid. (Ord. 30, Series 2021)