Interest and penalties

(a)

The city shall assess interest on all late payments at the maximum rate allowed by law.

(b)

Any purchaser willfully failing or refusing to pay the tax imposed and levied by this division, where the seller has not elected to assume and pay such tax, and any seller of any utility service willfully violating the provisions hereof or any officer, agent or employee of any such seller willfully violating the provisions hereof shall be subject to section 1-6 of this Code.

(c)

Additional fees may be assessed against sellers not complying with any provision of this division, such fees being based upon the actual costs incurred by the city in collecting the taxes levied or information due pursuant to this division.

(Ord. No. 2000-345, § 1, 12-21-00)

DIVISION 2. - COMMUNICATIONS SERVICES