Times for payment of tax.
Section 250
SEC. 250. Times for payment of tax. — Increase of tax in case of delinquency. — These taxes shall be due at intervals of six months-namely, on the first of January and July for the respective preceding half-year periods; and if any such tax remains unpaid for four months thereafter, the amount of the tax shall be increased by twenty-five per centum, the increment to be a part of the tax.