Any person who fails to file a properly completed statement or report within one day after the time required by this chapter will be assessed a late penalty of $25.00 per day per report or statement for each day such delinquency continues, up to a total of $500.00 per year for all statements or reports. (Ord. 1898 § 1, 1996: Ord. 1874 § 1, 1996: Ord. 676 § 4, 1975).