§ 196.18  Statute of Limitations
   (a)   Assessment of Tax.
      (1)   Except as otherwise provided in this section, an assessment shall be issued within three (3) years from the date the return was due or the date the return was filed, whichever is later.
      (2)   Where an operator underreports more than twenty-five percent (25%) of the total tax due, an assessment shall be issued within six (6) years from the date the return was due or the date the return was filed, whichever is later.
      (3)   No limitation in the time for assessment of taxes and associated interest and penalties shall apply in the case of a false or fraudulent return.
      (4)   An amended return filed pursuant to Section 196.07(c) shall not extend the time provided by any provision of this section.
   (b)   Offenses.
      (1)   Except as so provided in paragraph (2) of this section, prosecutions for an offense made punishable under this chapter shall be commenced within three (3) years after commission of the offense.
      (2)   Prosecutions for an offense made punishable under this chapter relating to the willful failure to pay any tax due or file a required return or attempt to evade the application of the tax shall be commenced within six (6) years after the commission of the offense.
   (c)   Collection. Any action or suit for collection of taxes assessed shall be commenced within ten (10) years from the date of assessment.
   (d)   Persons Other than the Taxpayer. The time allowed for any action against a person liable for the payment of any tax, interest, or penalty other than the taxpayer shall be the same as in the case such action was being taken against the taxpayer.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)