(1) Any operator who has not been granted an extension of time for filing a return or remittance of tax due and who fails to timely file a return or remit any tax imposed by this ordinance by the due date shall pay a penalty in addition to the amount of the tax.

(2) If the Chief Financial Officer determines that the failure to timely file a return or pay any remittance due under this ordinance is due to fraud or intent to evade the provisions thereof, a penalty shall be added in addition to the original and continued delinquency penalties.

(3) In addition to the penalties imposed, any operator who fails to timely file a return or remit any tax imposed by this ordinance shall pay interest without proration for a fraction of a month, on the amount of the tax due, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

(4) The amounts for penalties and interest are established in the most recent fee schedule approved by resolution of the City Council.

(5) Every penalty imposed and such interest as accrues under the provisions of this section shall be merged with and become a part of the tax herein required to be paid.

(6) Any operator who fails to remit the tax herein levied within the time herein stated shall pay the penalties herein stated provided, however, the operators may petition the City Council for waiver and refund of the penalty or any portion thereof and the City Council may, if a good and sufficient reason is shown, waive and direct a refund of the penalty or any portion thereof.