If a person fails to remit the surcharge imposed by this subtitle when due, the person must pay the Director, in addition to the surcharge due:interest at the rate of 1% for each month or fraction of a month that the surcharge is overdue; and a penalty of 10% of the amount of the surcharge due. If a person fails to submit the remittance reports or fails to keep suitable records as required by <cite data-path="|28|§32-4">§ 32-4 of this subtitle</cite>, the person must pay the Director, in addition to the surcharge, a penalty of $1,000 for each month that reports are not submitted or for each month that suitable records are not kept. Ord. 20-337