§ 24-64. Penalty and interest for failure to pay tax; executions.

(a)

In accordance with section 2-112, any portion of the tax levied by this article not paid before it comes delinquent shall be assessed a late penalty and shall bear interest from the date the tax is due until the tax is paid.

(b)

For purposes of this section, any period of less than one (1) month shall be considered to be one (1) month. The finance department shall issue executions against such taxpayer owing taxes, penalties or interest as provided in this section when the same become delinquent. The execution shall be recorded on the general execution docket in the office of the clerk of superior court.

(Code 1976, § 3-5005)