A person, firm, corporation, or association who fails or refuses to file a return required by this act shall pay a penalty of ten dollars ($10.00) for each day's omission, up to a maximum of one hundred dollars ($100.00) per month or fraction thereof. In case of failure or refusal to file the return or pay the tax for a period of 30 days after the time required for filing the return or for paying the tax, there shall thereafter be an additional tax for each additional period of 30 days or fraction thereof, as a penalty, of five percent (5%) of the tax due in addition to any other penalty until the tax is paid. The board of commissioners may, for good-cause shown, compromise or forgive the additional tax and civil penalties imposed by this section. A person who willfully attempts in any manner to evade a tax imposed under this act or who willfully fails to pay the tax or make and file a return shall, in addition to all other penalties provided by law, be guilty of a misdemeanor and shall be punishable by a fine not to exceed one thousand dollars ($1,000) and imprisonment not to exceed six months.
(Sess. Laws 1985, ch. 449, § 1; Sess. Laws 1991, ch. 177, § 5.; Sess. Laws 1991, ch. 906, § 1.)