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a.Whenever the tax administrator determines that a service user has deliberately withheld the amount of any tax levied on him by the provisions of this Article from the amounts remitted to a service supplier required to collect the tax, or that a service user has failed to pay the amount of the tax to such service supplier for a period of four or more billing periods, or whenever the tax administrator deems it in the best interest of the City, he shall relieve such person of the obligation to collect taxes due under this Article from certain named service users for specified billing periods. The tax administrator shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier required to collect the tax, or, should the service user have changed his address, to his last known address. If a service user fails to remit the tax to the tax administrator within 15 days from the date of the service of the notice upon him, which shall be the date of mailing of service is not accomplished in person, a penalty of 25% of the amount of the tax set forth in the notice shall be imposed, but not less than $5. The penalty shall become part of the tax herein required to be paid.

b.In addition to the penalties imposed, any service user who fails to pay any tax imposed by this Article shall pay interest at the rate of 1/2 of 1% per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the payment first became delinquent until paid.