§ 50-36. Penalty for failure to timely file documents and reports.

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Failure to timely file documentation and reports as called for by this article shall empower the board of commissioners, acting through the tax commissioner, to levy a penalty in an amount up to $100.00 plus interest on the amounts owed for such reporting period at the rate of 12 percent per anum.

(Ord. of 8-28-1990, § V)

                    
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