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If full payment of any tax or fee due under this chapter is not received by the city clerk on or before the date due, there shall be added to the amount due a penalty fee as follows:

A. One to ten days late, five percent of tax due;

B. Eleven to twenty days late, eight percent of tax due;

C. Twenty-one to thirty-one days late, ten percent of tax due;

D. Thirty-two to sixty days late, fifteen percent of tax due; but in no event shall the penalty amount be less than ten dollars. In addition to this penalty, the city clerk may charge the taxpayer interest of one percent of all taxes and fees due for each thirty-day period, or portion thereof, that the amounts are past due.

Failure to make payment in full of all tax amounts, and penalties, within sixty days following the day the tax amount initially became due shall be both a civil and a criminal violation of this section. (Ord. 600, 1975)