(a) A person who willfully fails to deliver a complete and accurate rendition for all income producing personal property in the time and manner required by Section 44-1, is guilty of a separate offense for each day after the first day of April that the person fails to properly file the rendition.
(b) In addition to the penalty prescribed in Subsection (a), a person who fails to deliver a complete and accurate rendition for all income producing personal property in the time and manner required by Section 44-1, is liable to the city for a civil penalty as follows:
(1) $25 a day for each calendar day after April 1st and through April 15th that a person fails to deliver the rendition to the assessor and collector of taxes; and
(2) $200 a day for each calendar day after April 15th and before July 1st that a person fails to deliver the rendition to the assessor and collector of taxes; however,
(3) in no case shall the person be liable to the city for a civil penalty that exceeds one-half the amount ultimately determined to be owed by the person to the city in taxes on income producing personal property.
(c) A rendition form delivered by United States mail that is postmarked on or before April 1st is considered to be delivered timely. For the purposes of calculating the amount of civil penalties owed, a rendition form delivered by the United States mail that is postmarked after April 1st is considered delivered when received by the assessor and collector of taxes.
(d) The assessor and collector of taxes shall notify a person of the amount owed to the city in civil penalties when tax bills are mailed. A person who is liable for a civil penalty shall pay the amount owed when the taxes are paid. If taxes are paid in more than one installment, the civil penalty must be paid with the first installment.
(e) The assessor and collector of taxes shall notify the city attorney of any unpaid civil penalty. The city attorney shall collect the penalty in a suit on the city’s behalf.
(f) If the assessor and collector of taxes has reason to believe that income producing personal property has been intentionally undervalued on a rendition form, he shall refer the matter to the city attorney for appropriate action. A person who submits an incomplete rendition form or a rendition form on which the income producing property has been intentionally undervalued, is liable for the civil penalty imposed in Subsection (b) until a complete and accurate rendition is made in accordance with Section 44-1. (Ord. 16849)