11 Guam Code Ann. § 24702
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All taxes due February 20, if unpaid, are delinquent April 20 of each year at 12:00 midnight, and thereafter a delinquent penalty attached to them in an amount equal to nine percent (9%); provided, however, that the minimum penalty under this Section shall be Five Dollars ($5.00).
SOURCE: GC § 19375 R/R by P.L. 13-82; and by P.L. 13-97.