A. Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of 10 percent of the amount of the tax in addition to the amount of the tax.

B. Continued Delinquency. Any operator who fails to remit any delinquent remittance within 30 days following the date on which the remittance first became delinquent shall pay a second delinquent penalty of 10 percent of the amount of the tax and the 10 percent penalty first imposed; provided, that the Director of Finance has notified, by certified or registered United States mail, the operator of the delinquency and the 10 percent penalty first imposed, such notification to be given within the 30-day period of the initial delinquency; and provided, that the operator has not paid the tax and penalty due within 14 days after notification or within the 30-day period of the initial delinquency, whichever is later.

C. Fraud. If the Director of Finance determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (A) and (B) of this section.

D. Audit Deficiency. If, upon audit by the City, an operator is found to be deficient in his return or his remittance or both, the Director of Finance shall immediately notify the operator of the net deficiency and the original 10 percent delinquency penalty. If the operator fails or refuses to pay the deficient amount and applicable penalties within 14 days after the date of the Director of Finance’s notice, the penalties prescribed in subsection (B) of this section shall apply, using the fifteenth day after the date of the Director of Finance’s notice as the date when the continued delinquency penalty first applies. (Ord. 1471 § 1, 1973; Ord. 1339 § 1; Ord. 986 § 1; prior code § 7.308).