§ 408-7. Interest, penalties, costs and fines.  


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  • In the event of violation of this article or the Local Tax Enabling Act, or nonpayment of tax, taxpayers and employers are subject to interest, penalties, costs, and fines in accordance with the Local Tax Enabling Act, including costs of collection imposed by the Tax Officer in accordance with authorization by the TCC. The Tax Officer may retain reasonable costs of collection in accordance with Local Tax Enabling Act and as approved by the TCC.