§ 114-195. Administrative provisions; rights and remedies; interest and penalties.

Latest version.

The provisions of F.S. § 166.234 shall be applicable. Interest and penalties for failure to pay any tax when due or to file any required return shall be at the maximum rate authorized therein, provided that the penalty for failure to file a return shall be a minimum $15.00, and that no penalty shall be due absent willful neglect, willful negligence or fraud.

(Ord. No. 01-14, § 2, 6-21-01)

                    
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