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If a person subject to this tax fails to pay any tax required by this chapter within 15 days after the due date thereof, there shall be added to such tax a penalty of 10 percent of the amount of such tax. Any tax due under this chapter that is 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. (Ord. 463 § 10, 2004)