Any person who fails to pay, and any operator who fails to collect or fails to remit to the Tax Collector any tax imposed by this chapter on or before a period of 30 days following the date on which the payment first became delinquent, shall pay a second delinquency penalty of 10 percent of the amount of the tax in addition to the amount of the tax and the 10 percent penalty first imposed. (Ord. 786, eff. 6/20/92; Ord. 377, eff. 10/7/71)