316.045. The county commissions of all counties of classone, in addition to other penalties imposed, are empowered inaddition to the license tax imposed by section 316.040, to levy apenalty of one percent per month upon any person, firm orcorporation who fails to pay the license tax imposed by section316.040 by the first day of February of each year.
(L. 1957 p. 718 ยง 316.041)