§ 62-191. Penalties for late payment.

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If any person shall fail or refuse to remit to the town treasurer the tax required to be collected and paid under this article within the time and in the amount specified, there shall be added to such tax by the town treasurer a penalty in the amount of ten percent per annum, which shall be computed upon the taxes and penalty from the first day of the month next following the month in which such taxes are due and payable.

(Ord. of 9-9-1997, § 10-24)

(Ord. of 9-9-1997, § 10-24)

                    
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