Any operator who shall fail or refuse to make the monthly report within the time required or to remit the tax in the amount required, as provided by this Article, shall be required to pay a penalty in the amount of ten percent (10%) of the total tax due.  In addition, the operator shall pay interest on all taxes imposed under this Article which are past due thirty (30) days or more, at the rate of twelve percent (12%) per annum.  All penalties and interest shall be payable to the Town of Front Royal, and are in addition to any criminal penalties imposed under this Article.