3-4-200  Late penalties.
   A.   If a tax ordinance does not impose a penalty for late filing of a tax return remittance required by the ordinance and the return is not filed within the time or in the manner provided by the ordinance, then a late filing penalty equal to ten percent of the total tax due for the period the return is being filed shall apply; provided, however, that for all periods after December 31, 1999, a late filing penalty equal to five percent shall apply; provided further, however, that for all tax returns due after June 30, 2004, a late filing penalty equal to the greater of the following shall apply: (1) one percent of the total tax due for the applicable return period, up to a maximum penalty of $5,000.00; or (2) five percent of any amount payable with the return. This penalty shall not apply if the failure to file penalty provided by Section 3-4-210 applies or if the late filing penalty provided by Section 3-4-186 E. applies.
   B.   If a tax ordinance does not impose a penalty for late payment or late remittance of the tax imposed by the ordinance and the tax is not paid or remitted within the time provided by the ordinance, then a late payment or remittance penalty equal to ten percent of the tax due and not timely paid or remitted shall apply; provided, however, that for all periods after December 31, 1999, a late payment or remittance penalty equal to five percent shall apply. This penalty shall not apply if a late filing penalty as provided in subsection A. of this section applies.
   C.   If the comptroller determines that the taxpayer or tax collector had reasonable cause for any of the following:
      (1)   paying late;
      (2)   remitting late;
      (3)   underpaying the applicable tax;
      (4)   filing a late or incomplete tax return; or
      (5)   filing a late or incomplete remittance return, then the applicable penalty shall be waived.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 1-14-04, p. 16854, § 2; Amend Coun. J. 3-31-04, p. 20916, § 3.6; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)