Failure to file a timely return as required by this chapter adds a late filing penalty, as established in the current, adopted budget, to the tax principal and, in addition, is a misdemeanor punishable under PMC 3.12.270. Interest on tax (as well as penalty for failure to pay) comes after the penalty for failure to file. (Ord. 07-029 § 7, 2007; Ord. 479 § 3, 1995)