Surcharges and interest on unpaid tax, fee, or charge.
Section 56
SEC. 56. Surcharges and interest on unpaid tax, fee, or charge. — Except as otherwise specifically provided in this Code, failure to pay the tax, fee, or charge within the time required shall subject the taxpayer to a surcharge not exceeding twenty-five percent of the amount of the tax, fee, or charge due plus an interest upon the unpaid amount at the rate of fourteen percent per annum from the due date until the tax, fee, or charge is fully paid, except tuition fees which shall not be subject to any surcharge or interest. Where an extension of lime for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest of fourteen percent per annum shall be collected on the unpaid amount from the date it becomes originally due until fully paid.