(1) Interest at the rate of one and one-half percent per month from the first day of the quarter to the date paid shall be imposed on payments not received by the due date established in section 3.660.
(2) A person who has not been granted an extension of time under section 3.675 of this code and who fails to file the occupancy fee report and pay the fee due by the date due, or by the end of a granted extension of time, shall be required to pay a late penalty of an additional ten percent on the total fee, plus interest.
(3) A penalty in the amount of 15 percent of the actual amount due during a quarter shall be imposed for failure to correct an underestimated payment prior to the end of the quarter.
(4) In addition to the interest and/or any penalties imposed under subsections (1), (2) or (3) of this section, or section 3.670, the city manager or designee may impose an administrative civil penalty pursuant to section 2.018 of this code for failure to file required reports, failure to pay the required occupancy fee, repeated uncorrected estimated occupancy fee payments, filing a fraudulent occupancy fee report, or failure to comply with the change of ownership or occupancy notice requirements of section 3.680.
(5) Any interest or penalties imposed pursuant to this section shall be due and payable within ten days from the date of delivery of the notice. For purposes of this subsection, the notice shall be deemed delivered on the date personally left with the owner, or three days from the date mailed, if mailed to an owner within the city, and five days from the date mailed, if mailed to an owner not residing within the city.