Violation—Penalty.
El Paso City Code § 3.40.110
in effect3.40.110 - Violation—Penalty.
Failure to file a report as required in this chapter or failure to pay over to the city comptroller the tax as imposed by this chapter when the report or payment is due, shall be deemed a misdemeanor and shall be punishable by a fine not to exceed five hundred dollars. In addition to such penalty, any person who fails to file a report as required by this chapter or fails to pay over to the city comptroller the tax as imposed by this chapter when the report or payment is due, shall forfeit five percent of the amount due as a penalty, and after the first thirty days he shall forfeit an additional five percent of such tax. Delinquent taxes shall draw interest at the rate of ten percent per year beginning sixty days from the date due. All penalties provided under this chapter shall be cumulative.
(Ord. 13431 (part), 1997)
Source: City of El Paso, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/el_paso/codes/code_of_ordinances?nodeId=TIT3REFI_CH3.40MOVERETA_3.40.110VIENFetched: 10/28/2026