§ 74-191. Penalties and interest for failure to pay tax.  


Latest version.
  • Any person who fails to pay any tax to the county or any amount of tax required to be collected and paid to the county within the time required shall pay a penalty of ten percent of the tax or amount of the tax, in addition to the tax or amount of tax, plus interest on the unpaid tax or any portion thereof as set forth in section 74-190(c).

(Code 1983, § 33-6-11; Res. No. 06-0472, 5-3-06)