A. Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty the amount of which will be set by the tax administrator or by resolution of the city council.

B. Fraud. If the tax administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsection 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. (Ord. 1674 § 3, 2020; Ord. 1234 § 1, 1993: prior code § 2557)