A. The motor vehicle fuel tax imposed by this chapter shall be paid on or before the 25th day of each month. Payment shall be made to the City, or as otherwise directed by the City.

B. Except as provided in subsection D, if the tax is not paid as required by subsection A, a penalty of one percent (1.0%) of the tax owed shall be assessed and immediately due and payable.

C. Except as provided in subsection D, if the tax and penalty required by subsection B are not received on or before the close of business on the last day of the month in which the payment is due, a further penalty of ten percent (10.0%) shall be paid in addition to the penalty provided for in subsection B.

D. If the City determines that the delinquency was due to reasonable cause and without any intent to avoid payment, the City may waive the penalties provided by subsections B and C of this section. Penalties imposed by this section shall not apply when the penalty provided in Section 3.36.070 has been assessed and paid.

E. If any person fails to pay the motor vehicle fuel tax or any penalty provided for by this chapter, the amount thereof shall be collected from such person for the use of the City. The City shall commence and prosecute to final determination in any court of competent jurisdiction an action to collect the same.

F. In the event any suit or action is instituted to collect the motor vehicle fuel tax or any penalty provided for by this ordinance, the City shall be entitled to recover from the person sued reasonable attorney’s fees at trial or upon appeal of such suit or action, in addition to all other sums provided by law.

G. No dealer who collects from any person the tax provided herein shall knowingly and willfully fail to report and pay the same to the City as required by this chapter.