94.881. Penalty for delinquent taxes, amount — taxes delinquent, when. — If a tax is imposed by a political subdivision under section 94.870, the political subdivision may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes which shall be considered delinquent thirty days after the last day of each quarter.
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(L. 1994 S.B. 749)
---- end of effective 28 Aug 1994 ----
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