A. The motor vehicle diesel fuel tax imposed by TMC 3.35.030 and 3.35.040 shall be paid to the tax administrator on or before the twenty-fifth day of each month.

B. Except as provided in subsections (C) and (E) of this section, if payment of the motor vehicle diesel fuel tax is not paid as required by subsection (A) of this section, a penalty of one percent of such motor vehicle diesel fuel tax shall be assessed and be immediately due and payable.

C. Except as provided in subsection (E) of this section, if payment of the tax and penalty, if any, is not made on or before the first day of the next month following that month in which payment is due, a further penalty of 10 percent of the tax shall be assessed. Said penalty shall be in addition to the penalty provided for in subsection (B) of this section, and shall be immediately due and payable.

D. If the motor vehicle diesel fuel tax imposed by TMC 3.35.030 and 3.35.040 is not paid as required by subsection (A) of this section, interest shall be charged at the rate of 0.0329 percent per day until the tax, interest, and penalties have been paid in full.

E. Every penalty imposed and any interest that accrues under the provisions of this chapter shall be merged with, and become a part of, the tax required to be paid.

F. Penalties imposed by this section shall not apply if a penalty has been assessed and paid pursuant to TMC 3.35.070. The tax administrator may for good cause shown waive any penalties assessed under this section.

G. If any person fails to pay the motor vehicle diesel fuel tax, interest, or any penalty provided for by this section, the tax, interest, and/or penalty shall be collected from that person for the use of the city. The tax administrator shall commence and prosecute to final determination in any court of competent jurisdiction an action to collect the same.

H. In the event any suit or action is instituted to collect the motor vehicle diesel fuel tax, interest, or any penalty provided for by this section, if the city is the prevailing party, the city shall be entitled to recover from the person sued reasonable attorney’s fees at trial or upon appeal of such suit or action, in addition to all other sums provided by law.

I. No dealer who collects from any person the tax provided for in this chapter shall knowingly and willfully fail to report and pay the same to the city as required in this chapter. [Ord. 933B § 1, 2017.]