(a) Penalty. Effective July 1, 1998, for failure to file any return required under Sections 1705.03 and 1711.01, whether or not taxes have been withheld or paid on a declaration of estimated tax, a penalty of twenty-five dollars ($25.00) shall be assessed, and, after a second notice, or a period of six months from the due date of the original filing or for multiple year filing violations, a fifty dollar ($50.00) penalty shall be assessed.
(b) Fee for Failure to Produce Records. For the taxpayer's failure to provide records, the City shall impose a fee of twenty-five dollars ($25.00) for each subpoena issued to a third party pursuant to Chapter 1723 of the Brook Park Codified Ordinances to obtain the information necessary to file a complete return as required by Chapter 1711. The fee of twenty-five dollars ($25.00) shall be added to each issuance, not to exceed fifty dollars ($50.00) for any one tax year. For purposes of this fee, requests for multiple tax years made in a single request shall be treated as a single request. In addition to the above fee, any charges billed by the third party to the Department of Taxation necessary to obtain the information shall be assessed to the taxpayer.
(Ord. 8751-2000. Passed 12-5-00; Ord. 8947-2002. Passed 11-6-02; Ord. 9052-2003. Passed 12-16-03.)