§ 4-18. Same—Penalties for failure to pay, collect, remit tax.

Latest version.

Failure of a wholesale dealer to collect and remit the tax levied in section 4-16 when due, or failure to pay the tax, when due, by a purchaser for consumption in the city shall, ipso facto, render each of them liable for the amount of taxes found to be due, together with a penalty of 20 percent of the amount of tax due, plus an additional amount of ten percent of the tax and penalty, as attorney's fees if referred to an attorney for collection.

(Code 1968, § 3-19; Ord. No. 173, § 3, 9-3-1946)

                    
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