§ 13-28. Penalties: attorney's fees.

(a)

If the amount of the license tax levied is not paid on or before the first day of March of said year, there shall be collected with said license tax, interest upon said unpaid amount at the rate of 1¼ percent per month, or fractional part thereof; and in addition, there shall also be collected a penalty equivalent to five percent per month, or fractional part thereof, not to exceed 25 percent in aggregate, of the license tax due, when such license tax is not paid on or before the first day of each month following the month of February of said year; and both interest and penalty will be computed from the first day of March. In the event of suit, attorney's fees will be charged at the rate of ten percent on the aggregate of tax, interest and penalty. All interest and penalties due for subsequent months will be assessed and due on the first day of each succeeding month.

(b)

That all penalties and interest imposed by this article shall be payable to, and recoverable by, the collector of parish taxes or sheriff and ex officio tax collector, in the same manner as if they were part of the tax imposed. If the failure to pay any such tax when due is explained to the satisfaction of the sheriff, he may remit or waive payment of the whole, or any part of, any penalty, and may remit and waive any interest charged in excess of the rate of 1¼ percent per month.

(c)

In addition to or in lieu of the foregoing provisions, whoever violates any provisions of this article shall be punished as provided by section 1-13 of this Code.

(Ord. No. 08-41, 5-27-08)