§ 110.99 PENALTY.
   (A)   Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
   (B)   Any person violating the provisions of § 110.01(F) shall be punished by a fine of not less than $25, and not more than $500 or by imprisonment for up to 30 days, or both fine and imprisonment.
   (C)   (1)   Any person who violates § 110.02(B) or (C) shall be punished by a fine of up to $250 for each violation.
      (2)   A second violation of § 110.02(B) or (C) within a 12-month period shall constitute a Class B misdemeanor with punishment as set forth in the Kentucky Revised Statutes.
      (3)   Three or more violations of § 110.02(B) or (C) within a 12-month period shall constitute a Class A misdemeanor with punishment as set forth in the Kentucky Revised Statutes.
   (D)   (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 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 county; 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 (D)(1) 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 § 110.19 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 (D)(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 division (D), 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 county. A fraction of a month is counted as an entire month.
      (4)   Every tax imposed by §§ 110.15 through 110.27, and all increases, interest, and penalties thereon, shall become, from the time the tax is due and payable, a personal debt of the taxpayer to the county.
      (5)   The county may enforce the collection of the occupational tax due under § 110.17 and any fees, penalties, and interest as provided in divisions (D)(1), (D)(2), (D)(3), and (D)(4) above by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the county shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of §§ 110.15 through 110.27.
      (6)   In addition to the penalties prescribed in this division (D), 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 the preparation or presentation under, or in connection with, any matter arising under §§ 110.15 through 110.27 of a return, affidavit, claim, or other document, 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 division (D) shall mean and include any return, declaration, or form prescribed by the county and required to be filed with the county by the provisions of §§ 110.15 through 110.27, or by the rules of the county or by written request for information to the business entity by the county.
      (9)   Any person violating the provisions of § 110.25 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 § 110.25 by divulging confidential taxpayer information shall be fined not more than $1,000 or imprisoned for not more than one year, or both.
      (11)   The Finance Director may waive any penalty when he or she determines there to be reasonable cause for failure to comply with any of the requirements of §§ 110.15 through 110.27.
   (E)   Any insurance company violating the provisions of §§ 110.35 through 110.37 shall be fined not less than $50 nor more than $100. The fines and court costs shall be accounted for, as directed by Kentucky Statutes.
(Order 1973-06-25, passed 6-25-1973; Ord. 1030.2 (94), passed 3-30-1994; Ord. KOC 220.17 (2006), passed 11-21-2006; Ord. KOC 411.1 (2013), passed 12-5-2013)