(A) Failure to pay when due. If any taxes imposed by this subchapter are not paid within the prescribed time, or any extension thereof, there shall be added thereto a penalty equal to 10% of any amount remaining so unpaid.
(B) Failure to file return.
(1) Should any person fail to timely file a return required by this subchapter, and it is shown that the failure is not due to willful neglect, then, upon the filing of the return and the payment of the tax, there shall be added thereto and paid therewith the sum of:
(a) Ten percent, if paid within 30 days of the due date; and
(b) An additional 5% for each additional 30 days, or part thereof, from the due date.
(2) See § 10.98 for the minimum penalty amount.
(C) False and/or fraudulent returns.
(1) If any person willfully files a false or fraudulent return, or willfully attempts in any manner to defeat, evade or unlawfully minimize any tax herein imposed, or any penalty thereon, there shall be imposed a penalty equal to 50% of any amount due, less any amounts actually paid, in addition to any other penalties imposed herein.
(2) All payments due under this section shall be applied first to the penalties due, the balance to the tax.
(Ord. 373, passed 6-1-2015)