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§ 199.13 Interest and Penalties
   (a)   Interest on Underpayments. If any amount of tax is not paid on or before the last date prescribed for payment (without regard to any extension of time granted for payment), interest on such amount at the rate of one and one-half percent (1.5%) per month, shall be paid for the period from such last date to the date of payment. In computing the amount of interest to be paid, such interest shall be compounded daily. Interest under this division shall not be paid if the amount thereof is less than one dollar ($1.00).
   (b)   (1)   Failure to File Return.
         A.   In case of failure to file a return under this chapter on or before the prescribed date (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return five percent (5%) of the amount of such tax if the failure is for not more than one (1) month, with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent (25%) in the aggregate.
         B.   In the case of a failure to file a return of tax within sixty (60) days of the date prescribed for filing of such return (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under division (b)(1)A. of this section shall not be less than the lesser of one hundred dollars ($100.00) or one hundred percent (100%) of the amount required to be shown as tax on such return.
         C.   For the purposes of this division (b)(1), the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.
      (2)   Failure to Pay Tax Shown on Return. In case of failure to pay the amount shown as tax on a return required to be filed under this chapter on or before the prescribed date (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to a willful neglect, there shall be added to the amount shown as tax on such return one-half of one percent (0.5%) of the amount of such tax if the failure is not for more than one (1) month, with an additional one-half of one percent (0.5%) for each additional month or fraction thereof during which such failure continues. For the purpose of computing the additions for any month the amount of tax shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the beginning of such month and by the amount of any credit against the tax which may be claimed upon the return. If the amount of tax required to be shown on a return is less than the amount shown as tax on such return, this division (b)(2) shall be applied by substituting such lower amount.
      (3)   Failure to Pay Tax Required to Be Shown on Return. In case of failure to pay any amount in respect of any tax required to be shown on a return required to be filed under this chapter which is not so shown (including a determination made pursuant to Section 199.08 of this chapter) within ten (10) days of the date of a notice and demand therefor, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount of tax stated in such notice and demand one- half of one percent (0.5%) of such tax if the failure is not for more than one (1) month, with an additional one-half of one percent (0.5%) for each additional month or fraction thereof during which such failure continues. For the purpose of computing the addition for any month, the amount of tax stated in the notice and demand shall be reduced by the amount of any part of the tax which is paid before the beginning of such month.
      (4)   Limitations on Additions.
         A.   With respect to any return, the amount of the addition under division (b)(1) of this section shall be reduced by the amount of the addition under division (b)(2) of this section for any month to which an addition applies under both division (b)(1) and (b)(2). In any case described in division (b)(1)B. of this section, the amount of the addition under such division (b)(1) shall not be reduced below the amount provided in such division (b)(1)B.
         B.   With respect to any return, the maximum amount of the addition permitted under division (b)(3) of this section shall be reduced by the amount of the addition under division (b)(2) of this section (determined without regard to division (b)(1)B.) which is attributable to the tax for which the notice and demand is made and which is not paid within ten (10) days of such notice and demand.
   (c)   Underpayment Due to Negligence. If any part of an underpayment of tax is due to negligence or intentional disregard of this chapter or any rules or regulations hereunder (but without intent to defraud), there shall be added to the tax a penalty equal to five percent (5%) of the underpayment.
   (d)   Underpayment Due to Fraud. If any part of an underpayment of tax is due to fraud, there shall be added to the tax a penalty equal to fifty percent (50%) of the underpayment.
   (e)   The interest and penalties imposed by this section shall be paid and disposed of in the same manner as other revenues from this chapter. Unpaid interest and penalties may be enforced in the same manner as the tax imposed by this chapter.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)
§ 199.14 Returns to be Secret
   Except in accordance with proper judicial order, or as otherwise provided by law, it shall be unlawful for the Commissioner or any officer or employee of the City to divulge or make known in any manner any information relating to the business of a taxpayer contained in any return required under this chapter. The officers charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the Commissioner in an action or proceeding under the provisions of this chapter, or on behalf of any party to any action or proceeding under the provisions of this chapter when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence so much of said returns or of facts shown thereby, as are pertinent to the action or proceeding and no more. Nothing herein shall be construed to prohibit the delivery to a taxpayer or the taxpayer’s duly authorized representative of a certified copy of any return filed in connection with his or her tax nor to prohibit the publication of statistics so classified as to prevent the identification of particular returns and the items thereof, or the inspection by the Director of Law or other legal representatives of the City, of the return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding under this chapter may be instituted. Returns shall be preserved for three (3) years and thereafter until the Commissioner permits them to be destroyed.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)
§ 199.15 Notices and Limitations of Time
   Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended in a postpaid envelope addressed to such person at the address given in the last return filed by such person pursuant to the provisions of this chapter or in any application made by such person, or, if no return has been filed or application made, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which is determined according to the provisions of this chapter by the giving of notice shall commence to run from the date of mailing of such notice.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)
§ 199.16 Disposition of Revenues
   All revenues resulting from the imposition of the tax under this chapter shall be paid into the treasury of the City and shall be credited to and deposited in the general fund of the City.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)
§ 199.99 Penalty
   (a)   Whoever, being a person charged by this chapter with the duty of paying the taxes imposed by this chapter, willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Commissioner as required by this chapter, or to permit the Commissioner or his or her duly authorized agent, to examine his or her books and other records in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep such returns and records for three (3) years or such lesser or greater time as may be permitted or required by the Commissioner, shall be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00), and for a second or other subsequent offense shall, if a corporation, be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00), or, if an individual or member of a partnership, firm or association, be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00) or imprisoned not more than sixty (60) days, or both.
   (b)   Whoever violates Section 199.14 shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than thirty (30) days, or both, for each violation, and shall thereafter be disqualified from acting in any official capacity in connection with the assessment or collection of taxes under this chapter.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)