§ 3.16.050. Delinquent payments—Penalty—Enforcement.  


Latest version.
  • A.

    Any person owing a license tax who shall fail to pay it shall be arraigned before the recorder and upon conviction for the failure or refusing to pay such license tax, shall be punished as provided in Section 1-04.080. The imposing of such punishment shall not relieve the delinquent of license tax payment, nor the payment of five percent (5%) per month interest on the delinquent license tax, which interest is hereby imposed on all delinquent taxes.

    B.

    The collection of the license taxes due under this article may, in addition to other penalties, be enforced by the issuance of an execution, to be levied and collected as other tax executions.

(Code 1971, Sec. 18.24)