The Ashland Municipal income tax, including tax withheld from wages by an employer and remaining unpaid after having become due, shall bear interest on the amount unpaid at the rate of one and one-half percent (1-1/2%) per month, and the taxpayers upon whom the tax is imposed, and the employers required by this chapter to deduct, withhold and pay the tax shall be liable, in addition thereto, to a late payment penalty of twenty-five dollars ($25.00). Such penalty shall also be assessed against any taxpayer for late filing of his return, even if claiming a refund.
The Director of Finance and Public Record may waive or remit any such interest or penalties as he in his discretion deems proper.
(Ord. 69-88. Passed 10-4-88.)