Chapter 26 TAXATION*
Section 26-54 Same--Delinquent penalty.
For each and every month, or part thereof, the cigarette license
tax provided for under this
article remains unpaid after it has become due and payable, there shall be added to such tax as a
penalty, ten (10) per cent of the amount of such tax for the first month or part thereof the same is
unpaid, and for each and every month thereafter two (2) per cent of the amount of such tax shall
be added until the same is fully paid.
(Ord. No. 15047, § 1, 11-18-96)