§ 30-67. Penalties and interest.

All mayoralty permits must be obtained prior to the occasion for which it is issued. If the applicant fails to secure the permit prior to the occasion, the following penalties and interest shall apply:

(1)

Mayoralty permits acquired on a regular yearly basis shall become delinquent February 1 of that year. If the regular yearly permit is not obtained by February 1 of that year, there shall be interest added to the fee at the rate of eight percent per annum from the due date until paid. In addition to the interest that may be added, a penalty shall be imposed at the rate of 20 percent of the fee if the failure to obtain such permit is for not more than 30 days and with an additional 20 percent for each additional 30 days or fraction thereof during which the failure continues, not to exceed 60 percent of the amount of the fee.

(2)

Mayoralty permits acquired on other than a regular yearly basis shall become delinquent at the start of the occasion. If the permit has not been obtained prior to the occasion, there shall be interest added to the fee at the rate of eight percent per annum from due date until paid. In addition to the interest that may be so added, a penalty shall be imposed at the rate of 50 percent of the fee.

(3)

The director of the department of finance may, at his discretion, for good cause, waive, in whole or in part, any of the penalties provided in this section.

(Code 1956, § 46-15)