§ 20-57. Due date; penalties.

(a)

The license tax levied by this article shall be due and payable to the sheriff and ex officio tax collector of the parish annually on January 1 of each calendar year for which the license is due, except that for a new business commencing after January 1 of any calendar year, the first license shall be due and payable on the date the business is commenced.

(b)

All licenses unpaid after the last day of February of the calendar year for which they are due or, in the case of a new business, unpaid on the date such business is commenced shall be deemed delinquent and subject to the payment of delinquent interest upon the said unpaid amount at the rate of 12 percent per annum, or fractional part thereof, to be computed from the first day of the month in which the tax becomes due and payable; and in addition to the interest that may be due, there shall also be collected a penalty equivalent to five percent for each 30 days, or a fraction thereof, of the delinquent amount, not to exceed 25 percent of the unpaid principal amount. In addition, in the event of suit to collect the tax/license fee, the parish shall be entitled to collect attorney fees in the amount of at least 25 percent of the total due inclusive of penalty and interest.

(c)

In addition to the interest and penalties set forth herein, any person in violation of this section shall be fined in an amount not to exceed $500.00, imprisoned for a period not to exceed six months, or both.

(Code 1979, § 10-18; Ord. of 11-4-1975, § 2; Ord. of 2-2-1999(1); Ord. No. 06-20-0639-OR, 2-7-2006)