Any person who fails to pay any tax to the City or any amount of tax required to be collected and paid to the City, except amounts of determinations made by the tax collector under Sections 7.48.090A, 7.48.100A and 7.48.110A of this chapter, within the time required shall pay a penalty of ten percent of the tax or amount of the tax, in addition to the tax or amount of tax, plus interest at the rate of one percent per month from the date on which the tax or the amount of tax required to be collected became due and payable to the City until the date of payment. (Ord. 5884-NS § 1, 1988: Ord. 5060-NS § 13, 1978)