American Fork |
Code of Ordinances |
Title 3. REVENUE AND FINANCE |
Chapter 3.12. PUBLIC UTILITIES USE TAX |
§ 3.12.070. Penalty and interest.
Latest version.
A penalty of ten percent of the unpaid tax shall be imposed on every person or company obligated to pay the tax imposed by this chapter for the failure to pay, when due, the tax imposed by this chapter. Additionally, interest in the amount of eighteen percent per year on the amount of the unpaid tax from the date due until paid, both before and after judgment, shall be imposed on every person or company obligated to pay the tax imposed by this chapter.
(Ord. No. 90-08-11, § 8, 1990)