(A) Interest and penalties.
(1) Collection of unpaid taxes. All taxes imposed by this subchapter shall be collectable, together with any interest and penalties, by suit, as other debts of like amount are recoverable. All additional assessments shall be made and all legal actions to recover municipal income taxes and penalties and interest on municipal taxes shall be brought within three years after the tax was due or the return filed, whichever is later.
(2) Interest on unpaid taxes. All taxes imposed by this subchapter, including taxes withheld or required to be withheld from wages by an employer and remaining unpaid after they have become due, shall bear interest on the amount of the unpaid tax at the rate of 12% per annum computed monthly, and the taxpayers upon whom the taxes are imposed, and the employers required by this subchapter to deduct, withhold and pay taxes imposed by this subchapter shall be liable, in addition thereto, to a penalty of 1% of the amount of the unpaid tax for each month or fraction of a month or $25, or whichever is greater. Upon recommendation of the Fiscal Officer, the Board of Review may abate interest or penalties, or both, and upon appeal from the refusal of the Fiscal Officer to so recommend, the Board of Review may nevertheless abate interest or penalty or both.
(3) (a) In addition to interest payments as provided in division (A)(2) above, filings shall be deemed to be timely filed if postmarked by the due date. Postage meter imprints are not considered to be postmarked dates.
(b) If the only marking on the return is the postage meter marking then the return must be received on the first business day after the due date of the return, otherwise penalty and interest charges shall be imposed.
(4) A penalty shall not be assessed on any additional tax assessment made by the Department of Taxation when a return has been filed in good faith and the tax paid within the time prescribed by the Department of Taxation, and provided further that in absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit providing an amended return is filed and the additional tax is paid within three months after the final determination of the federal tax liability.
(5) A fee as determined by the Fiscal Officer will be charged for each check returned to the Department of Taxation by a financial institution as unpaid, for any reason whatsoever.
(B) Violations. Any person who shall:
(1) Fail, neglect or refuse to make any return, report or declaration required by this subchapter; 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 subchapter; or
(4) Fail, neglect or refuse to withhold the tax from his or her employees or remit the withholdings to the village; or
(5) Refuse to permit the Fiscal Officer or his or her delegate or any duly authorized agent or employee to examine his or her books, records, papers, state and federal income tax returns relating to the income or net profits or payroll of a taxpayer; or
(6) Refuse to disclose to the Department of Taxation any information with respect to the income or net profits of a taxpayer; or
(7) Fail to comply with the provisions of this subchapter or answer a subpoena of the Department of Taxation; or
(8) Fail, as an individual charged with the responsibility to withhold and remit from the wages of employees the tax to be paid to the village in accordance with the provisions of this subchapter; or
(9) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this subchapter.