<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 29-6 Interest and civil penalties.">
  <section prefix="§" num="29-6" heading="Interest and civil penalties.">
    <text>If an advertising host fails to pay the tax imposed by this subtitle when due, the advertising host must pay the Finance Director, in addition to the tax due:</text>
    <para num="(1)">interest at the rate of 1% for each month or fraction of a month that the tax is overdue; and</para>
    <para num="(2)">a penalty of 10% of the amount of the tax due.</para>
    <annotation type="History">Ord. 13-139</annotation>
  </section>
</baltimore-city-law>
