If any part of the deficiency in payment of the use tax is due to negligence or intentional disregard of the ordinances or of authorized rules and regulations of the Town with knowledge thereof, but without intent to defraud, there shall be added ten percent (10%) of the total amount of the deficiency, and interest in such case shall be collected at the rate imposed under Section 4-2-620 below, in addition to the interest provided by Section 4-2-320 of this Article, on the amount of such deficiency from the time the return was due from the person required to file the return, which interest and addition shall become due and payable ten (10) days after written notice and demand to him or her by the Town Manager. If any part of the deficiency is due to fraud with intent to evade the tax, then there shall be added one hundred percent (100%) of the total amount of the deficiency, and in such case, the whole amount of the tax unpaid, including the additions, shall become due and payable ten (10) days after written notice and demand by the Town Manager, and an additional three percent (3%) per month on the amount shall be added from the date the return was due until paid. (Ord. 1263, 2007)