§ 10-50. Same—Payment; collection; interest.

Latest version.

(a)

The license fee provided in this article shall be due and payable on January 1 and all unpaid taxes shall thereafter be delinquent on June 1. A penalty of five percent per month shall be added to the amount of tax due and payable, along with the tax due.

(b)

The amount of any monetary penalty assessed pursuant to this section shall not be greater than 25 percent of the total amount of the tax due.

(c)

The collection of delinquent accounts shall be enforced in accordance with R.S. 22:833 and R.S. 47:1601.

(Code 2004, § 12.22; Ord. of 10-11-2001)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');