§ 4.18.500. Date on which determined amount is due—Penalty.

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All determinations made by the department under Sections 4.18.400 through 4.18.455 of this chapter, inclusive, are due and payable at the time they become final. If they are not paid when due and payable, a penalty of ten percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.

(Ord. 1011 § 1 (part), 1987)

                    
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