(A) In case of failure or refusal to file a return or pay the tax for a period of 30 days after the time required for filing the return or paying the tax, there shall be an additional tax, as a penalty, of 5% of the tax due, with an additional tax of 5% for each additional month of fraction thereof until the tax is paid. The County Board of Commissioners for good cause shown, may compromise or forgive any penalty or additional tax imposed hereunder.
(B) Any person, firm, corporation or association who willfully attempts in any manner to evade a tax imposed herein or who willfully fails to pay the tax or make and file a return shall in addition to the penalties provided by law and herein, be guilty of a misdemeanor punishable as provided by law.
(Res. passed 6-5-00)