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The city manager shall adopt administrative rules pursuant to section 2.019 of this code to specify the amount of penalties and interest that a retailer must pay if the retailer fails to timely remit any tax imposed by this code. The amount of penalties and interest established by administrative regulation shall be consistent with comparable provisions of state law.

(Section 3.708 added by Ordinance No. 20566, enacted July 25, 2016, effective January 1, 2017.)