§ 45-57-244-36

36Penalty.Any person who fails to pay the tax herein leviedwithin the time required by this subpart,in addition to the tax, shall pay a penaltyof 10 percent of the amount of tax due, together withinterest thereon at the rate of one percent per month or fraction thereof, fromthe date at which the tax herein levied became delinquent, that is, due andpayable, the penalty and interest to be assessed and collected as part of thetax. Provided the county commission,if a good and sufficient reason is shown, may waive or remit the penalty of 10percent or a portion thereof. (Act 2000–789, p. 1857, § 7.)