For nonpayment of all or any part of the correct license fee, the license inspector
shall levy and collect a late penalty of ten (10) percent of the unpaid fee for each
month or portion thereof after the due date until paid; provided however, that the
late penalty to be collected for any one year's delinquent fee shall not exceed thirty
(30) percent of the fee due for that year. Any business license holder whose license
is not renewed on or before September 30 shall pay, in addition to any other penalty
that may have accrued, a reinstatement fee of one hundred dollars ($100.00) prior
to the activation of any expired business license. If any license fee shall remain
unpaid for sixty (60) days after its due date, the county shall issue an execution
which shall constitute a lien upon the property of the licensee for the tax, penalties
and costs of collection, and shall proceed to collect in the same manner as prescribed
by law for the collection of other taxes.
