RS 2746 - Penalty for nonpayment of tax
Upon local taxes not paid and delinquent thirty days after the date upon which the tax is due, there shall be an interest penalty of one and one-quarter percent per month on the amount of the tax due, which shall be collected by the tax recipient body, together with and in the same manner as the tax.
Amended by Acts 1982, No. 853, §2, eff. Oct. 1, 1982.