a.Taxes collected from a service user which are not remitted to the Finance Department on or before the due dates provided in this Article are delinquent. Any tax billed to a service user, but not paid to the service supplier, shall not be deemed an obligation of the service supplier unless such tax is thereafter paid to the service supplier.

b.In addition to remitting the amount of the tax, any service supplier who fails to remit any tax imposed by this Article within the time required and upon ten days written notice to the service supplier of its failure to remit shall pay a penalty of 10% of the amount of the tax.

c.If the tax administrator determines that the nonpayment by any service supplier of any remittance due under this Article is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated above.

d.Every penalty imposed under the provisions of this Section shall become a part of the tax required to be remitted.