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A. If, upon examination of any returns, or from other information obtained by the director, it appears that a tax or penalty less than that properly due has been paid, the director shall assess the additional amount found to be due and shall add thereto interest on the tax only. The director shall notify the person by mail of the additional amount, which shall become due and shall be paid within thirty (30) days from the date of the notice, or within such time as the director may provide in writing.

B. 

1. All fees, taxes and other amounts due the city of Aberdeen pursuant to this title prior to January 1, 2005, and not paid by the due date, shall bear interest at the rate of one percent per month, or any portion thereof, to be assessed by applying the rate to the amount due, or any portion thereof, from the first date the amount becomes due and unpaid through the effective date of this ordinance.

2. For tax periods after December 31, 2004, the director shall compute interest in accordance with RCW 82.32.050 as it now exists or as it may be amended.

3. If subsection (B)(2) of this section is held to be invalid, then the provisions of RCW 82.32.050 existing at the effective date of this ordinance shall apply

(Ord. 6661 § 1.2, Amended, 02/26/2020; Ord. 6456, Added, 12/27/2007)