(A) Any business entity that fails to file a business license tax return or pay the required business license tax by April 15 shall be subject to a penalty equal to 5% of the business license tax due. The total penalty levied pursuant to this section shall not be less than $25.
(B) Every employer who fails to file a payroll tax return or pay the payroll tax on or before the quarterly due dates shall be subject to a penalty in an amount equal to 5% of the payroll tax due for each delinquent quarterly period. The total penalty levied pursuant to this section shall not be less than $25. If an employer does not withhold payroll tax due pursuant to §§ 110.01 through 110.05, and the employee is therefore responsible for payment of the payroll tax, the employee shall be subject to the penalty described herein.
(C) In addition to the penalties prescribed in this section, an amount equal to 12% per annum, simple interest shall accrue on any delinquent business license tax or payroll tax. A fraction of a month is counted as an entire month.
(E) Any person who violates the provisions of § 110.04 by intentionally inspecting confidential taxpayer information without authorization shall be fined not more than $500 or imprisoned for not longer than six months, or both. If such violator is a city employee, such employment with the city shall be immediately terminated.
(F) Any person who violates the provisions of § 110.04 by divulging confidential taxpayer information shall be fined not more than $1,000 or imprisoned for not longer than one year, or both. If such violator is a city employee, such employment with the city shall be immediately terminated.
(Ord. 08-01, passed 7-1-08)