Atlanta |
Code of Ordinances |
Part II. CODE OF ORDINANCES—GENERAL ORDINANCES |
Chapter 10. ALCOHOLIC BEVERAGES |
Article II. DEALERS AND MANUFACTURERS |
Division 4. EXCISE TAXES |
SubDivision IV. Sale of Distilled Spirits by the Drink |
§ 10-191. Penalties and interest for failure to pay.
Latest version.
Any licensee who fails to pay the tax imposed under this subdivision to the city or who fails to pay any amount of such tax required to be collected and paid to the city within the time required shall pay a penalty of 15 percent of the tax or amount of the tax, in addition to the tax or amount of the tax, plus interest on the unpaid tax or any portion thereof as set forth in section 10-191(c).
(Code 1977, § 14-2239)