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date until the date paid and, if the estimate submitted with the extension is found to be unreasonable under the circum- stances, a penalty of cee percent of the portion paid after the due date. (e) A penalty of Een percent of the nax may be imposed upon the failure no file an application or the failure to pay the nax by the appropriate due date. Only the late filing penalty shall be imposed by the assesszng official if both the application and payment are late; however, both penalties may be assessed if the assessing official determines that the taxpayer has a history of noncompliance. In the case of an assessmenn of additional nax made by the assessing official, if the application and, if applicable, the return were made mn good faith and 5he understanemenE of the tax was noE due to any fraud, reckless or intentional disregard of the law by Ehe Eaxpayer, there shall be no late paymenn penalty assessed with the additional Eax. If any assessment of tax by the assessing official is non paid within thirty days the city Ereasurer may impose a ten percenn late payment penalty. The penalties shall not be imposed, or if imposed, shall be abated by the official who assessed them, if the failure no file or pay was hoe nhe fault of nhe taxpayer. In order no demonsEraEe lack of fault, the taxpayer muse show that he acted responsibly and that the failure was due no evenEs beyond his control. "Acted responsibly" means that: (i) the naxpayer exercised the level of reasonable care that a prudent person would exercise under the clrcumsEances in determining the filing obligations for the business and (ii) the Eaxpayer undertook significant seeps to avoid or mitigate the failure, such as requesting appropriate extensions (where applicable), attempting to prevent a foreseeable impediment, acting to remove an impedimenE once it occurred, and promptly rectifying a failure once the zmpediment was removed or the failure discovered. "Events beyond the naxpayer's control" include, but are not limited Eo, the unavailability of records due Eo fire or other casualty; the unavoidable absence (e.g., due to death or serious illness) of the person with the sole responsibility for tax compliance; or the taxpayer's reasonable reliance in good faith upon erroneous written information from the assessing official, who was aware of the relevant facts relating to the taxpayer's business when he provided the erroneous information. (f) Interest shall be charged on the late payment of the tax from the due date until the date paid without regard to fault or other reason for the late payment. Whenever an assessment of additional or omitted tax by the assessing 5