§ 11-11. Penalty for nonpayment.

(a) In general.

(1) Any person liable to pay the Retail Business District License fee who fails to pay the same within 30 days after it is due and payable shall be subject to, in addition to the annual license fee:

(i) a civil penalty of 10% of the fee; and

(ii) interest at the rate of 1% per month or a fraction thereof.

(2) The provisions of Article 15, §§ 46-2, 47-1, and 47-2 shall not apply.

(b) Waivers.

The Appeals Board created in § 11-12 of this subtitle is hereby authorized for good and sufficient cause to waive the imposition of this penalty and interest in its entirety or a portion thereof prior to institution of civil prosecution.