§ 13-6. Penalties.

(a)

All penalties imposed by this article are part of the tax or assessment and are to be collected as such. The proceedings to collect the original tax, the tax constituted from penalties imposed, and the interest shall all be conducted in the same manner. Any provision of law for criminal prosecution shall not operate to relieve the taxpayer of any tax, penalty, or interest imposed by this article.

(b)

In any instance in which any taxpayer fails to pay a tax or assessment within ninety (90) days of the due date, he shall pay a penalty of ten (10) percent of the amount of the tax due, together with interest as specified herein.

(c)

The mayor and council may waive, in whole or in part, the collection of any amount due as a penalty under this article to the extent said body finds and determines the default giving rise to the penalty was due to reasonable cause and not due to willful neglect or disregard of this article. The city manager or the city comptroller may also waive the collection of any penalty due under this article, provided that said waiver does not exceed five hundred dollars ($500.00).

(Ord. No. 98-7, § 4, 5-19-98; Ord. No. 2010-02, § 1, 3-8-10; Ord. No. 2010-02, § 2, 3-8-10)