1. Fines and penalties against the tax officers.
A. If the Township brings an action under former division V(h) of § 13, it may seek equitable relief from a Tax Officer, including an accounting of all undistributed income taxes and monetary damages, in the form of recovery of the income taxes not previously distributed. In addition, the court may impose a civil penalty not to exceed $2,500 for each quarter for which income taxes were not distributed in accordance with former division V(h) of § 13, plus reasonable costs and attorney fees.
B. If a Tax Officer fails to distribute income taxes to the township as required under former division V(h) of § 13 for four consecutive quarters, the court may impose a civil penalty not to exceed $5,000.
C. An action may be brought against the Tax Officer to compel the performance of duties required by Chapter 3 or former § 13 or imposed by regulations adopted pursuant to this chapter, including the duty to deliver all tax records and other official items held in right as Tax Officer to the Tax Officer’s successor. Upon a finding of failure to perform a duty, the court may impose a penalty not to exceed $5,000, and the Tax Officer may be held liable for the cost or reproducing tax records if they are lost or cannot be delivered.
D. An Article XIII Tax Officer who violates any other provision of this Part or former § 13 shall be subject to a civil penalty of up to $2,500 for each violation.
(Ord. 2011-12-12, passed 12-12-2011)