If the tax provided for in sections 9-1201 to 9-1209 is not paid within such time as provided in section 9-1205 or as may be prescribed for payment thereof by rules and regulations prescribed by the gaming commission, the same shall become delinquent and a penalty of ten percent shall be added thereto, together with interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, until paid.