§ 408-22. Discounts; violations and penalties.

All taxpayers subject to the payment of the per capita taxes herein levied and assessed shall be entitled to a discount of 2% of the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice. All taxpayers who fail to make payment of any such taxes charged against them for a period of four months after the date of the tax notice shall be charged a penalty of 10%, plus recoverable cost of collection, which penalty shall be added to the taxes by the Tax Collector and be collected by him.