If the operator fails to remit the tax imposed by this subtitle when due, the operator must pay the Finance Director, in addition to the tax due: interest at the rate of 1% for each month or fraction of a month that the tax is overdue; and a penalty of 10% of the amount of the tax due. City Code, 1950, art. 37, §68 1966, art. 28, §76 1976/83, art. 28, §36 Ord. 47-121 Ord. 13-135