§ 150-080. PENALTIES FOR FAILURE TO REMIT SURCHARGE WHEN DUE

(a)

Original Delinquency. An operator who fails to remit any surcharge within the time required shall pay a penalty of 10% of the amount of the surcharge.

(b)

Continued Delinquency. An operator who fails to remit any delinquent remittance on or before 30 days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty of 10% of the amount of the surcharge.

(c)

Fraud. If the county determines that the nonpayment of any remittance due is because of fraud, a penalty of 25% of the amount of the surcharge shall be added in addition to the penalties required under subsections (a) and (b).

(d)

Interest. In addition to the penalties, an operator who fails to remit the surcharge shall pay interest at the rate of 1% per month or fraction thereof on the amount of the surcharge, exclusive of penalties, from the date when the remittance first became delinquent until paid.

(e)

Penalties Merged with Surcharge. Every penalty imposed and interest that accrues shall become a part of the surcharge.