(1) Recargos progresivo.— Un cinco por ciento (5%) del monto de la contribución cuando el pago se efectúe transcurridos trienta (30) días de la fecha en que debió haberse pagado y diez por ciento (10%) del monto de la contribución cuando el pago se efectúe después de los sesenta (60) días de la fecha en que debió haberse pagado.
(2) Intereses.— Intereses sobre el monto de la contribución computados a razón de diez por ciento (10%) anual a partir de la fecha fijada para el pago.
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