City of San Mateo Law Library
City of San Mateo Municipal Code.

3.44.060 FAILURE TO PAY ENTIRE TAX—PENALTY.

A failure on the part of such person hereinbefore mentioned to pay the entire amount of taxes due under this chapter within the aforesaid period of ten days after the conclusion of any such horse racing meeting or harness racing meeting shall automatically cause the amount of such taxes then unpaid forthwith to become delinquent and the City treasurer shall thereupon add and collect a penalty of five percent of the taxes so delinquent.