If a tax ordinance does not impose a penalty for failure to file a tax return or remittance return required by the ordinance and no return is filed prior to the department issuing a notice of tax deficiency or a notice of tax liability to the taxpayer or tax collector, then a failure to file penalty equal to 25 percent of the total tax due for the applicable reporting period shall apply, unless the comptroller determines that such failure to file a return was due to reasonable cause. This penalty may apply in addition to any late payment or remittance penalty provided by Section 3-4-200 B. of this chapter.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)