Columbia Same—Delinquent penalty ordinance (§ 26-54)

For each and every month, or part thereof, the cigarette license tax provided for under this article remains unpaid after it has become due and payable, there shall be added to such tax as a penalty, ten (10) per cent of the amount of such tax for the first month or part thereof the same is unpaid, and for each and every month thereafter two (2) per cent of the amount of such tax shall be added until the same is fully paid.