880.30 SEPARABILITY.

   If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified in this chapter, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such sentence, clause, section or part of this chapter, or only such tax, and shall not affect or impair any of the remaining sentences, clauses, sections or parts of this chapter, or any other tax. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this chapter.

(Ord. 371-68. Passed 2-28-68.)

880.31 CONTINUATION OF TAX; COLLECTION AFTER TERMINATION.

   (a)   This chapter shall continue effective insofar as the levy of taxes is concerned until revoked, and insofar as the collection of taxes levied by this chapter and the actions or proceedings for collecting any tax so levied or for enforcing any provision of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter are fully terminated, subject to the limitations contained in Sections 880.24 through 880.26 and 880.35.

   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 880.09 through 880.14 as though the same were continuing.

(Ord. 371-68. Passed 2-28-68.)

880.32 INTEREST ON UNPAID TAXES.

   All taxes imposed and all moneys withheld or required to be withheld by employers under this chapter and remaining unpaid after they become due shall bear interest at the rate of eight percent per year.

(Ord. 78-80. Passed 11-24-80.)

880.33 PENALTIES ON UNPAID TAXES; EXCEPTIONS.

   (a)   In addition to interest as provided in Section 880.32, penalties based on the unpaid tax are hereby imposed as follows:

      (1)   For failure to pay taxes due, other than taxes withheld, ten percent per year, but not less than twenty-five dollars ($25.00);

      (2)   For failure to remit taxes withheld from employees, ten percent per month or fraction thereof, but the accumulated penalty shall not exceed fifty percent upon any unpaid balance and shall not be less than twenty-five dollars ($25.00).

(Ord. 78-80. Passed 11-24-80.)

   (b)   A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return was filed in good faith and the tax paid thereon within the time prescribed by the Administrator. In the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, provided that an amended return is filed and the additional tax is paid within three months after final determination of the Federal tax liability.

(Ord. 371-68. Passed 2-28-68.)

880.34 ABATEMENT OF PENALTIES AND INTEREST.

   Either the Administrator hereunder or the Board of Review may abate any penalty or interest, or both, for good cause shown.

(Ord. 56-94. Passed 4-25-94.)

880.35 VIOLATIONS.

   No person shall:

   (a)   Fail, neglect or refuse to make any return or declaration required by this chapter;

   (b)   Make any incomplete, false or fraudulent return;

   (c)   Intentionally or willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;

   (d)   Fail, neglect or refuse to withhold the tax from his or her employees or to remit such withholding to the Administrator;

   (e)   Refuse to permit the Administrator or any duly authorized agent or employee of the Administrator to examine his or her books, records, papers and Federal Income Tax Returns relating to the income or net profits of a taxpayer;

   (f)   Fail to appear before the Administrator and to produce his or her books, records, papers or Federal Income Tax Returns relating to the income or net profits of a taxpayer, upon order or subpoena of the Administrator;

   (g)   Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;

   (h)   Fail to comply with any of the provisions of this chapter or any order or subpoena of the Administrator authorized by this chapter;

   (i)   Give an employer false information as to his or her true name, correct social security number and residence address, or fail to promptly notify an employer of any change in his or her residence address and the date thereof;

   (j)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and tax withheld, or knowingly give the Administrator false information; or

   (k)   Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.

(Ord. 5-85. Passed 4-22-85.)

880.36 LIMITATION ON PROSECUTION.

   All prosecution under Section 880.35 must be commenced within three years from the time of the offense complained of, except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which case the limitation of time within which prosecution must be commenced shall be six years from the date the return was due or the date the false or fraudulent return was filed.

(Ord. 4-75. Passed 1-15-75.)