§ 33-8. Deficiencies—Penalties.

(a)

Any operator subject to assessment under this chapter who fails to remit any assessment imposed by this chapter within the time required shall pay a penalty of ten percent (10%) of the amount of the assessment in addition to the amount of the assessment.

(b)

Any operator subject to assessment under this chapter who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date upon which the remittance first became delinquent shall pay a second delinquency penalty of ten percent (10%) of the amount of the assessment, in addition to the amount of the assessment and the ten percent (10%) penalty first imposed.

(c)

If the Sonoma County tax collector or applicable collecting entity determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent (25%) of the amount of the assessments due shall be added thereto, in addition to the penalties set forth in subsections (a) and (b) of this section.

(d)

In addition to any penalties imposed hereunder, any operator who fails to remit any assessment imposed by this chapter when due shall pay interest at the rate of one and one-half percent (1.5%) per month on the unpaid balance of the assessment, from the date on which the assessment first became delinquent until paid.

(Ord. No. 5525 § 2, 2004.)