If any person shall fail or refuse to remit to the city collector the tax required
to be collected and paid under this division within the time and in the amount specified
in this division there shall be added to such tax by the collector a penalty in the
amount of ten percent thereof, and interest thereon at the rate of ten percent per
annum which shall be computed upon the taxes and penalty from the date such taxes
are due and payable.
(Tax Code 1941, § 95; Ord. of 7-1-78; Ord. No. O-82-261, § 1, 12-14-82; Ord. No. O-95-099,
4-25-95)