In the event any person fails or refuses to remit the tax required by Code Sections 7-3-19 and 7-3-20 within the time prescribed, there shall be added to the tax a penalty equivalent to 25 percent of the tax but in no case shall the penalty so added be less than $5.00. In the event any person fraudulently remits the incorrect tax, there shall be added to the tax a penalty equivalent to 50 percent of the tax but in no case shall the penalty so added be less than $5.00. The amounts so added as penalties shall be collected as a part of the tax.
Section: Previous 7-3-14 7-3-15 7-3-16 7-3-17 7-3-18 7-3-19 7-3-20 7-3-21 7-3-22 7-3-23 7-3-24 7-3-25 7-3-26 7-3-27 7-3-28 NextLast modified: October 14, 2016