(A) Any and every employer who fails to file a return or pay employees’ tax on or before the due date prescribed herein shall be subject to a penalty in an amount equal to five percent (5%) of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this subsection shall not exceed twenty-five percent (25%) of the tax due: however , the penalty shall not be less that twenty-five dollars ($25); and, 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 twelve percent (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 tax district. A fraction of a month is counted as an entire month. Further, every tax subject to the provisions herein and KRS 67.750 to 67.790 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 tax district.
(B) Penalties civil or criminal and sanctions for other actions, violations or noncompliance.
(C) In addition to the penalties prescribed in the section, any business entity or employer who willfully fails to make a return, willfully makes a false return, or 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.
(D) In addition to the penalties prescribed in this section any business who willfully fails to make a return, willfully makes a false return, or 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 subject to the imposition of a stop work order, a revocation of their business license and the disconnection of any and all city provided utilized. The following sanctions contained in this subsection may be imposed upon violators beginning ten days after the tax are due and payable.
(E) Any person who willfully aids or assists in, or procures, counsels, or advices the preparation or presentation under, or in connection with any matter arising under KRS 67.750 to 67.790 of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity of 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.
(F) A return for the purposes of this section shall mean and include any return, declaration, or form prescribed by the tax district and required to be filed with the tax district by the provisions of KRS 67.750 to 67.790, or by the rules of the tax district, the herein ordinance, or by written request for information to the business entity by the tax district.
(G) No present or former employee of any tax district shall intentionally and without authorization inspect or divulge any information acquired by him or her of the affairs of any person, or information regarding the tax schedules, returns, or reports required to be filed with the tax district or other proper officer, or any information produced by a hearing or investigations, insofar as the information may have to do with the affairs of the person’s business. This prohibition does not extend to information required in prosecutions for making false reports or returns for taxation, or any other infraction of the tax laws, or in any way made a matter of public record, nor does it preclude furnishings and a taxpayer or taxpayer’s property authorized agent with information respecting his or her return. Further, his prohibition does not preclude any employee of the tax district from testifying in any court, or from introducing as evidence returns or reports filed with the tax district, in an action for violation of a tax district laws or in any action challenging a tax district’s tax laws.
(1) Any person who violates the above provisions of division (G) by intentionally inspecting confidential taxpayer information without authorization shall be fined not more than five hundred dollars ($500) or imprisoned for not longer than six (6) months, or both.
(2) Any person who violates the above provisions of division (G) by divulging confidential taxpayer information shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than (1) year, or both.
(Ord. 827-2017, passed 3-6-17)