§ 3-3-7. Penalties.

(A)

If any person shall fail to collect the tax imposed herein, or shall fail to file a report as required herein, or shall fail to pay to the Director of Finance the tax, as imposed herein, when said report or payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished by a fine not to exceed $500.00, as provided in Section 1-3-1 of the City of Midland Code, which section is adopted by reference and made a part hereof. Each day any such violation shall continue shall constitute a separate offense.

(B)

In addition to the tax owed under this chapter, the person is liable to the City of Midland for the City's Attorney fees and a penalty equal to 15 percent of the total amount of the tax owed, pursuant to section 351.004 of the Tax Code, as amended.

(C)

The City of Midland Director of Finance is authorized to file a Tax Lien for any such delinquent taxes pursuant to the Tax Code section 32.01 et seq.

(D)

Delinquent taxes draw interest at the rate of 12 percent per annum, beginning 60 days from the date due.

(Ord. No. 7837, § 1, 4-13-99)