If any local ser­vices tax, or part there­of, imposed by this Arti­cle is not paid on or before the due date for such tax, inter­est on such amount at the rate of one and one-half per­cent (1 ½%) per month shall be paid for the peri­od from such due date to the date of pay­ment of such amount.  If such fail­ure to pay such tax is the result of fraud, there shall be added to the tax as a penal­ty an amount equal to fifty per­cent (50%) of the defi­cien­cy.  (See 35 ILCS 515/9)