A. A penalty will be imposed on a marijuana retailer who mails or hand delivers the return and the tax payment after the due date. The penalty is five percent of the unpaid tax. If the marijuana retailer files and/or pays more than 30 days after the due date, an additional 20 percent penalty will be added to the unpaid tax. Interest at the rate of one percent per month will be imposed on any unpaid tax from the due date until the date payment in full is received by the finance department.

B. If the finance director determines that the nonpayment of any remittance due under this chapter is due to fraud or intent to evade the provisions of this chapter, a penalty of 25 percent of the amount of the tax shall be added, in addition to the penalties above. (Ord. 5004, 2016).