§ 12-5. Violation and penalties.

Latest version.

(a)

Should any license fee imposed under this chapter remain due and unpaid for 90 days from the due date for the fee, the person liable for the fee shall be subject to and shall pay a penalty of ten percent of the fee due.

(b)

In addition to the penalty in subsection (a) of this section, the board may issue executions against the delinquent licensee for the amount of the fees when the fees become due.

(c)

Interest on delinquent occupation taxes will accrue at the rate of 1½ percent per month.

(Code 1998, § 14-105)

                    
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