Any payment submitted to the department for taxes, interest, penalties or costs due under any tax return, provision of this chapter, or any finding or determination by the department under this chapter shall be credited first (1st) to the payment of all interest due beginning with the oldest quarter for which interest is due, and then similarly to the payment of all penalties, administrative costs, and taxes due, in that order beginning for each category with the oldest quarter for which such expenses are due. [Ord. 97-22 § 2.]