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Any taxpayer who shall have failed to timely pay any taxes imposed by this chapter, or file a report for the same in a timely manner, or fail or refuse to allow examination of records by the Tax Collector, shall be subject to any interest or civil penalties on such tax in like manner as such interest and penalties are provided in A.R.S. Sections 42-1123 and 42-1125 for the State Transaction Privilege Tax.

a. (Reserved)

b. (Reserved)

c. (Reserved)

d. (Reserved)

e. (Reserved)

f. (Reserved)

g. (Reserved)

h. (Reserved)

i. (Reserved) ((O)08-08, 04/16/2008)