Penalties; violation of registration provisions; untimely reports; failure to pay; interest; other punitive measures.

(b) Whenever any motor carrier required to file a report as provided by this article fails to file the report within the time prescribed, he or she shall be subject to a penalty of $25.00 for each failure to file.

(c) Whenever any motor carrier fails to pay the road taxes or any part of the road taxes due pursuant to this article, the motor carrier shall be subject to a penalty of $10.00 or 10 percent of the amount of the unpaid tax due, whichever is greater, and to interest on the unpaid tax at the rate specified in Code Section 48-2-40 from the time the road tax became due until the tax is paid.