3.12.080 Delinquency penalty and collection.
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(1) If payment of any fee or tax due under this chapter is not received by the Clerk on or before the day it becomes due, there shall be added a penalty in interest as follows:
(a) One to forty days delinquency, ten percent, with a minimum penalty of five dollars;
(b) Forty-one to seventy days delinquency, fifteen percent with a minimum penalty of ten dollars; and
(c) Seventy-one or more days delinquency, twenty percent with a minimum penalty of fifteen dollars.
(2) Any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the Town and may be collected by court proceedings, which remedy shall be in addition to all other remedies available in law or equity. (Ord. 344-N, §7, 2008)