Should any industrial user subject to surcharge fail to file its semiannual certified statement as herein provided, the town will estimate the amount of the surcharge due and bill the user for such overdue surcharge together with interest and penalties as provided herein. The bill shall be paid within ten days after receipt thereof by the user.
The penalty for failing to file a semiannual certified statement shall be five percent per month or any fraction thereof of such unpaid surcharge. Such penalty shall accrue for each month from the date any remittance was due, until paid. In addition to such penalty, interest shall also be assessed as provided under Section 13.32.050(b), except that no interest shall accrue on any unpaid penalty. (Ord. 480 § 7, 1972).