[Adopted 11-14-1977 by Ord. No. 4-77 (Ch. 24, Part 7, of the 1988 Code); amended in its entirety 8-15-1988 by Ord. No. 8-88]
A tax payer subject to the payment of the tax levied by Real Estate and Per Capita Taxes, who shall fail to make payment of such taxes for four months after the date of the tax notice, shall be charged a penalty of 10% (which penalty shall be added to the tax by the Tax Collector and shall be collected by the Tax Collector).