(a) Intereses.— Cuando el contribuyente no pagare el impuesto fijado por este capítulo, en o antes de la fecha prescrita para su pago, la Oficina de Turismo, como parte del impuesto, cobrará intereses sobre la cantidad no pagada, al tipo de diez (10) por ciento anual desde la fecha prescrita para su pago hasta la fecha de su pago total.
(b) Recargo.— En todo caso en el cual proceda la imposición de intereses bajo el inciso (a) de esta sección, la Oficina de Turismo podrá cobrar además, los siguientes recargos:
(1) Por una demora en el pago que no exceda los treinta (30) días, se le podrá imponer al contribuyente un recargo de cinco por ciento (5%) del principal.
(2) Por una demora en el pago en exceso de treinta (30) días, se le podrá imponer al contribuyente un recargo de diez por ciento (10%) del principal, en adición al cinco por ciento (5%) establecido en la cláusula (1) de este inciso.
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