(A) A person, firm, corporation, or association who fails or refuses to file the return required by §§ 31.01 through 31.04 shall pay a penalty of $10 for each day's omission. In case of failure or refusal to file the return or pay the tax for a period of 30 days after the time required for filing the return or for paying the tax, there shall be an additional tax, as a penalty, of 5% of the tax due in addition to any other penalty, with an additional tax of 5% for each additional month or fraction thereof until the tax is paid. The Board of Commissioners, may for good cause shown, compromise or forgive the additional tax penalties imposed by §§ 31.01 through 31.04. Any person who willfully attempts in any manner to evade a tax imposed under §§ 31.01 through 31.04, or who willfully fails to pay the tax or make and file a return shall, in addition to all other penalties provided by law, be guilty of a misdemeanor and shall be punishable by a fine not to exceed $1000, imprisonment not to exceed six months, or both.
(Ord. passed 7-17-91)
(B) (1) Failure to pay tax. In case of failure or refusal to file a return or pay the tax set forth in §§ 31.15 through 31.17 for a period of 30 days after the time required for filing the return or payment of the tax, there shall be an additional tax, as a penalty, of 5% of the tax due, with an additional tax of 5% for each additional month or fraction thereof until the tax is paid. The County Board of Commissioners may, for good cause shown, compromise or forgive any penalty or additional tax imposed hereunder.
(2) Misdemeanor for willful violation. Any person, firm, corporation or association who willfully attempts in any manner to evade a tax imposed herein or who willfully fails to pay the tax or make and file a return shall, in addition to the penalties provided by law and herein, be guilty of a misdemeanor punishable as provided by law.
(Ord. passed 8-21-00)