§ 5.20. Penalties for nonpayment of taxes.

The council may impose penalties for the nonpayment of city taxes and levies by the day fixed by ordinance for payment thereof, and for the failure to make any return required by law for the assessment of taxes, and may cause such penalties to be added to the amount of taxes and levies due from taxpayers, as it may by ordinance or resolution from time to time prescribe; and the council may charge interest at a rate fixed by ordinance, not to exceed fifteen per centum per annum, on such unpaid taxes and levies and penalties for nonpayment thereof. The director of finance shall have the power of distress, garnishment, or action and any powers granted by state law for the collection of delinquent local taxes and any other power now possessed or that may hereafter be given to any person charged with the collection of delinquent state taxes. Should it come to the knowledge of the director of finance that any person, firm or corporation owing taxes or levies to the city is moving or contemplating moving therefrom prior to the day fixed by ordinance for payment thereof, he shall have the right to collect taxes by distress, garnishment, suit or action or otherwise at any time after such bills for taxes have come into his hands unless and except as otherwise provided by law. (Acts 1973, ch. 258, Sec. 1; Acts 1975, ch. 511, Sec. 1; Acts 1980, ch. 591, § 1; Acts 1981, ch. 512, Sec. 1)