(a) The Ashland Municipal income tax administered by this chapter shall be collectible, together with any interest and penalties thereon, by suit. Civil actions to recover such taxes, and interest and penalties thereon shall be brought within three years after the tax was due or the return was filed, whichever is later.
(b) Prosecutions for offenses under Section 229.08 or 229.99 hereof shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return or the omission of twenty-five percent or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(c) Claims for refund of taxes must be brought within the time limitation provided in subsection (a) hereof.
(Ord. 62-72. Passed 12-5-72.)