(A) Every
who fails to file a
or pay the tax on or before the time prescribed under § 110.04 of this chapter
be subject to a penalty in the amount of 5% of the tax due for each calendar
or fraction thereof. The total penalty levied pursuant to this division shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
(B) (1) A
subject to tax on net profits
be subject to a penalty equal to 5% of the tax due for each calendar
or fraction thereof if the
:
(a) Fails to file any
or
on or before the due date prescribed for filing or as extended by the
; or
(b) Fails to pay the tax computed on the
or
on or before the due date prescribed for payment.
(2) The total penalty levied pursuant to this division shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
(C) In addition to the penalties prescribed in this section, any
or
shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due, but not previously paid, from the time the tax was due until the tax is paid to the
. A fraction of a
is counted as an entire
.
(D) Every tax imposed by this chapter, and all increases, interest, and penalties thereon, shall become, from the time the tax is due and payable, a personal debt of the taxpayer to the
.
(E) The
enforce the collection of the occupational tax due under § 110.03 of this chapter and any taxes, penalties, and interest as provided in divisions (A) through (D) of this section by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the
shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this chapter.
(F) In addition to the penalties prescribed in this section, any
or
who willfully fails to make a
or willfully makes a false
, or who willfully fails to pay taxes owing or collected with the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(G) Any
who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under or in connection with, any matter arising under this chapter of a
, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the
authorized or required to present the
, affidavit, claim, or document, shall be guilty of a Class A misdemeanor.
(H) A
for the purpose of this section shall mean and include any
, declaration, or form prescribed by the
and required to be filed with the
by the provisions of this chapter, or by the rules of the
or by
request for information to the
by the
.
(Ord. O-5-87, passed 3-4-87; Am. Ord. O-5-2002, passed 3-20-02; Am. Ord. O-22-2003, passed 12-17-03; Am. Ord. O-24-04, passed 11-17-04)