A. A penalty of 10 percent shall be added to all delinquent taxes; and interest of 12 percent per year shall accrue upon all unpaid taxes, not including penalty, from the due date until paid in full.

B. All money collected as penalties and interest shall be accounted for separately and shall be used for collection activities including postage, publishing, and legal fees. (Ord. 20-01-556 § 4)