<div class="chunk-title">Sec. 22-22. - Penalties.</div>
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               In case of failure or refusal to file a return or pay the tax for a period of 30 days
               after the time required for filing the return or paying the tax, there shall be an
               additional tax, as a penalty, of five percent of the tax due, with an additional tax
               of five percent for each additional month or fraction thereof until the tax is paid.
               The county board of equalization and review, for good cause shown, may consider appeals
               and adjust any penalty or additional tax imposed hereunder.
               
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            <p class="historynote0">
               (Ord. No. 2000-3, Â§ 4, 8-14-2000)
               
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