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a. If payment of any tax due under this ordinance is not received by the Treasurer by the last day <br />of the month in which the tax was due, there shall be added to such tax a penalty of fifteen <br />percent (15%) of the tax due. <br />b. The Treasurer shall notify the taxpayer by mail of the amount of any penalties so added or <br />assessed and these shall become due and payable within thirty (30) days from the date of such <br />notice. <br />c. In addition to this penalty, the Treasurer may charge the taxpayer interest of one percent of all <br />2016) <br />3.22.090 Recordkeeping. <br />public examination at the Auditor’s Office.The Auditor is specifically authorized to create processes, <br />procedures, or forms necessary to accurately audit, collect, or appeal the taxes authorized by this