(A) (1) (a) A business entity subject to tax on net profits may be subject to a penalty equal to 5% of the tax due for each calendar month, or fraction thereof for partial months, if the business entity:
1. Fails to file any return or report on or before the due date prescribed for filing or as extended by the city; or
2. Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
(b) The total penalty levied pursuant to this division (A) shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
(2) Every employer who fails to file a return or pay the tax on or before the time prescribed under §§ 110.03 and 110.06 of this chapter may be subject to a penalty in an amount equal to 5% of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this division (A)(2) shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
(3) In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due, but not previously paid, from the time the tax was due until the tax is paid to the city. A fraction of a month is counted as an entire month.
(5) The city may enforce the collection of the occupational tax due under Ord. O-65-04 and any taxes, penalties and interest, as provided herein, by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the city shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of §§ 110.01 through 110.15 of this chapter.
(6) In addition to the penalties prescribed in this section, any business entity or employer who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay taxes owing or collected, with the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(7) Any person who willfully aids or assists in, or procures, counsels or advises in the preparation or presentation of a return, affidavit, claim or other document required under or submitted in connection with §§ 110.01 through 110.15, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim or document, shall be guilty of a Class A misdemeanor.
(8) A RETURN, for the purpose of this section, shall mean and include any return, declaration or form prescribed by the city and required to be filed with the city by the provisions of §§ 110.01 through 110.15 of this chapter or by the rules of the city or by written request for information to the business entity by the city.
(9) Any person violating the provisions of § 110.14 of this chapter by intentionally inspecting confidential taxpayer information without authorization shall be fined not more than $500 or imprisoned for not longer than six months, or both.
(10) Any person violating the provisions of § 110.14 of this chapter by divulging confidential taxpayer information shall be fined not more than $1,000 or imprisoned for not more than one year, or both.
(1984 Code, § 110.99)
(B) (1) General. Any person, firm or corporation violating any provision of § 110.31 of this chapter shall be subject to the penalties as set forth in Ch. 10 and/or Ch. 155 of this code of ordinances.
(2) Civil penalty. Any violation of § 110.31 of this chapter is classified as a civil offense pursuant to the authority of KRS 65.8808. The Code Enforcement Board shall have power to issue remedial orders and impose civil fines to enforce § 110.31 of this chapter. Enforcement of § 110.31 of this chapter shall be in accordance with the procedures outlined in the Code Enforcement Board guidelines located in §§ 92.16 through 92.23 of this code of ordinances. Civil fines for violations of § 110.31 of this chapter shall be those set forth in § 92.99 of this code of ordinances.
(3) Liens and costs. The city shall possess a lien on property for all fines, penalties, charges, attorney’s fees and other reasonable costs associated with enforcing § 110.31 of this chapter and placing of a lien on a parcel of real property pursuant to this code of ordinances. The lien shall be superior to and have priority over all other liens, except state, county, school board and city taxes if all legal requirements are satisfied.
(4) Criminal penalties. If a tenant knowingly violates § 110.31(B)(3) of this chapter, the tenant shall be guilty of a Class A misdemeanor.
(1984 Code, § 110.28)
(Ord. O-77-82, passed 11-30-1982; Ord. O-78-82, passed 11-30-1982; Ord. O-95-82, passed 1-11-1983; Ord. O-13-94, passed 4-12-1994; Ord. O-65-04, passed 12-7-2004; Ord. O-24-07, passed 6-19-2007; Ord. O-31-15, passed 8-18-2015; Ord. O-33-16, passed 11-15-2016)