In
case of failure to pay the full amount of any license fee due hereunder
on or before the date prescribed therefor, determined with regard
to any extension of time for payment, unless it is shown, by the applicant,
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the tax an amount equal to five percent (5%) of the deficiency.
The City shall, upon request by a taxpayer, apprise the taxpayer of
the factual basis for the finding of negligence, or the specific rules
or regulations disregarded if the City assesses a penalty under this
Subsection.