A. In any case in which a taxpayer fails to file a return or pay over the tax within the time required by this chapter, but without the intent to defraud, there shall be added as a penalty fifteen percent (15%) of the total amount of the deficiency, but not less than twenty-five dollars ($25.00), and interest in such cases shall be collected at the rate of one percent (1%) each month, or fraction thereof, on the amount due on the deficiency from the time the return was due to the date the tax is paid, which interest and addition shall become due and payable within thirty (30) days after the written notice and demand by the finance director, and such interest shall be assessed, collected and paid in the same manner as the tax itself.

B. Payments of part but less than all of a deficiency, including interest, or interest and penalty, shall be first applied to penalty, if any, secondly to accrued interest and, lastly, to the tax itself. (Ord. 30, Series 2021)