In addition to any other penalty imposed by this chapter, the following penalties shall be imposed:
(a) In a taxpayer files what purports to be a report required by this chapter that does not contain information upon which the substantial correctness of the report may be judged or contains information that on its face indicates that the report is substantially incorrect, and the filing of the report in that manner is due to a position that is frivolous or a desire that is apparent from the report to delay or impede the administration of the tax levied by this chapter, a penalty of five hundred dollars ($500.00) shall be imposed.
(b) If a taxpayer makes a fraudulent attempt to evade the reporting or payment of the tax required to be shown on any report or return required under this chapter, a penalty of one thousand dollars ($1,000.00) or one hundred percent (100%) of the tax required to be shown on the report, whichever is greater, shall be imposed.
(c) If a taxpayer makes a false or fraudulent claim for a refund under this chapter, a penalty of one thousand dollars ($1,000.00) or one hundred percent (100%) of the claim, whichever is greater, shall be imposed.
(d) In accordance with the rules and regulations established pursuant to Section 187.13 of this chapter, the Auditor may impose such other interest and penalty assessment as the Auditor deems necessary for the administration and enforcement of the provisions of this chapter.
(Ord. 187-2024. Passed 9-27-24.)