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<br />B. If any portion of a tax imposed by this Chapter, including <br />penalties thereon, is not paid within thirty (30) days after it is <br />required to be paid, the City may institute such legal action as <br />may be necessary to recover the amount due plus interest, <br />penalties, the costs and disbursements of any action. <br /> <br />C. Upon a showing of good cause, the Director may grant an <br />operator one thirty (30) day extension of time within which to file <br />a return and make payment of taxes as required by this Chapter <br />provided that interest during such period of extension shall be <br />added to the taxes due at the rate often percent (10%) per annum. <br /> <br />614.10 Penalities. If any tax imposed by this Chapter is not paid <br />within the time herein specified for the payment, or an <br />extension thereof, there shall be added thereto a specific penalty <br />equal to ten percent (10%) of the amount remaining unpaid. <br />The amount of tax not timely paid, together with any penalty <br />provided by this section, shall bear interest at the rate often <br />percent (10%) per allllum from the time such tax should have <br />been paid until it is paid. Any interest and penalty shall be <br />added to the tax and be collected as part thereof. <br /> <br />614.11 <br /> <br />Administration of Tax. The Director shall administer and <br />enforce the assessment and collection of taxes imposed by this <br />Chapter. The Director shall cause to be prepared blank forms <br />for the returns and other documents required by this Chapter <br />and shall distribute the same throughout the City and furnish <br />them on application, but failure to receive or secure them shall <br />not relieve any person from any obligation required of him or <br />her under this Chapter.' <br /> <br />614.12 Examination of Records. The Director and those persons <br />acting on behalf of the Director, authorized in writing by the <br />Director, may examine the books, papers and records of any <br />operator in order to verify the accuracy of any return made, or if <br />no return was made, to ascertain the tax as provided in this <br />Chapter. Every such operator is directed and required to give to <br />the Director, or such other authorized agent or employee, the <br />means, facilities and opportunity for such examinations and <br />investigations as arc hereby authorized. <br /> <br />5 <br /> <br />. <br /> <br />. <br /> <br />. <br />