(a) Interest on Unpaid Tax. All taxes imposed and all monies withheld or required to be withheld by employers and all installments of estimated taxes required to be paid under the provision of this chapter of the Village of Ashville and remaining unpaid after they become due, shall bear interest on any liability at the rate of 6 percent (6%) per annum.
(b) Penalties on Unpaid Tax. All taxes imposed and all monies withheld or required to be withheld by employers and all installments of estimated taxes required to be paid under the provision of this chapter of the Village of Ashville and remaining unpaid after they become due, shall bear penalty on any liability at the rate of 10 percent (10%) per annum, but not less than $5.00.
(c) Late Filing Fee. Any person required to, but failing to file a Village of Ashville Income Tax Return when due as required by this chapter, shall be assessed a late filing fee of twenty-five dollars ($25.00) for each and every instance whether or not a tax is due the Village of Ashville. This fee is in addition to penalties and interest due on any liability.
(Ord. 2008-09. Passed 12-1-08.)
(d) Exceptions.
(1) A penalty shall not be assessed on any additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator, and provided further that, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment against a taxpayer by the Administrator resulting from a federal audit, providing an amended return is filed and the additional tax is paid within three months after a final determination of the federal tax liability.
(2) A penalty shall not be assessed for the late payment or nonpayment of estimated taxes if the taxpayer pays estimated taxes equal to the taxpayers reported tax liability for the preceding year.
(3) A penalty shall not be assessed for nonpayment of estimated taxes if the taxpayer was not domiciled in the municipal corporation on January 1 of the current calendar year.
(Ord. 2002-14. Passed 11-18-02.)
(e) Violations. Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator, or
(5) Refuse to permit the Administrator, or any duly authorized agent or employee to examine his books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Administrator and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order of subpoena of the Administrator; or
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(9) Give to any employer false information as to his true name, correct social security number and resident address, or fail to promptly notify an employer of any change in resident address and date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employees; resident addresses, total wages paid and municipal tax withheld or knowingly give the Administrator false information; or
(11) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter;
shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both, for each offense.
(f) Limitation on Prosecution. All prosecutions under this section must be commenced within the time specified in Ohio R.C. 718.12.
(g) Failure to Procure Forms Not Excuse. The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
(Ord. 99-09. Passed 5-17-99.)