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<br />"Division 3. Enforcement. <br />"section 32.45 Any distributor who fails to remit <br />any tax imposed by this article within the time required <br />shall pay a penalty of ten per cent of the amount of the <br />tax in addition to the amount of the tax. <br />II section 32.46 Any distributor who fails to remit <br />any delinquent remittance within one month following the <br />date on which the remittance first became delinquent shall <br />pay a second delinquency penalty of ten per cent of the <br />amount of the tax in addition to the amount of the tax and <br />the ten per cent penalty first imposed. <br />"Section 32.47 If the City Collector determines that <br />the non-payment of any remittance due under this article <br />is due to fraud, a payment of 25 per cent of the amount of <br />the tax shall be added thereto in addition to the penalties <br />stated in sections 32.45 and 32.46. <br />"section 32.48 In addition to the penalties imposed, <br />any distributor who fails to remit any tax imposed by this <br />article shall pay interest at the rate of one-half of one <br />per cent per month or fraction thereof on the amount of the <br />tax, exclusive of penalties, from the date on which the <br />remittance first became delinquent until paid. <br />"Section 32.49 Every penalty imposed and such interest <br />as accrues under the provisions of this chapter shall become <br />a part of the tax herein required to be paid. <br />"Section 32.50 No penalty provided under the terms <br />of this chapter shall be imposed during the pendency of any <br />hearing which is provided in Division 4 of this article. <br />"section 32.51 If any distributor shall fail or refuse, <br />within the time provided for in this article, to make any <br /> <br />-5- <br />