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The City Clerk/Treasurer, for the more effective collection of the tax, may file with the Clerk of the County Commission of Kanawha County, a certified copy of an assessment of taxes under this article for recordation. A certificate so filed shall be recorded in the book in which similar certificates of the State are recorded or in any book provided for that purpose, and thereafter shall constitute binding notice of the lien created by this article upon all lands of the taxpayer located in the City as against all parties whose interest arose after such recordation. Upon payment of taxes delinquent under this article, the lien of which shall have been recorded, City Clerk/Treasurer shall certify in duplicate the fact and amount of payment and the balance due, if any, and shall forward the certificates, one to the taxpayer and one to the Clerk of the County Commission. The Clerk of the County Commission shall record the certificate in the book in which releases are recorded. From the date that such a certificate is admitted to record the land of the taxpayer in the City shall be free from any lien for taxes under this article accrued to the date that the certificate was issued.
(Ord. 728. Passed 7-22-15.)
When authorized and directed by Council, the City Clerk/Treasurer shall distrain upon any goods, chattels, or intangibles represented by negotiable evidences of indebtedness of any taxpayer delinquent under this article for the amount of all taxes and penalties accrued and unpaid hereunder. The lien created by this article on real estate may be enforced by any means provided by law.
(Ord. 728. Passed 7-22-15.)
(a) No person shall refuse to make the return provided to be made in Sections 729.16 and 729.17, or to make any false or fraudulent return or false statement in any return, with intent to defraud the City or to evade payment of the tax, or any part thereof, imposed by this article; for any person to aid or abet another in any attempt to evade the payment of the tax or any part thereof, imposed by this article; for the president, vice president, secretary or treasurer of any corporation to make or permit to be made for any corporation or association any false return, or any false statement in any return required in this article, with the intent to evade the payment of any tax hereunder.
(b) Any person who shall knowingly swear to or verify any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid, shall be guilty of the offense of false swearing, and, on conviction thereof, shall be punished in the manner provided by law.
(Ord. 728. Passed 7-22-15.)
This article shall be administered by the City Clerk/Treasurer as part of their elected duties, or by their deputies having been granted proper authority.
(a) The supervisor City Clerk/Treasurer shall qualify for the office by taking the oath of office prescribed by the City Charter, and by filing a proper bond in the penal sum of five thousand dollars ($5,000).
(b) The City Clerk/Treasurer shall perform all the duties and functions as are devolved upon him by this article as may be prescribed hereafter by Council. He shall prescribe forms and reasonable rules of procedure in conformity with this article, subject to approval of Council, for the making of returns and for the ascertainment, assessment and collection of taxes imposed hereunder. The enforcement of any of the provisions of this article in any of the courts, either state or federal, shall be under the jurisdiction of City Clerk/Treasurer.
(c) The City Clerk/Treasurer shall make a complete report to Council at the first regular meeting of each month.
(Ord. 728. Passed 7-22-15.)
(a) Any officer, employee or agent of the City or any former officer, employee, or agent of the City who shall divulge facts or information obtained from returns or tax statements other than for the purpose of administering such tax shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not more than one thousand dollars ($1,000.00) or imprisonment for not more than one year, or both, together with costs of prosecution.
(b) Any officer, employee or agent of the City or any former officer, employee, or agent of the City who shall make unauthorized disclosure of information received from the State Tax Commissioner under authority shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not more than one thousand dollars ($1,000.00) or imprisonment for not more than one year, or both, together with costs of prosecution.
(c) For the purposes of this Code, “unauthorized disclosure” shall mean the release to any person of any tax information obtained by the City from the State Tax Commissioner unless:
(1) The person receiving the information is the authorized counsel of the State or City and shall be using the information only for the purpose of administering Business and Occupation Tax, sales tax from single location businesses, or liquor sales tax, or
(2) The person who filed the return has authorized, in writing, its release, thereby waiving his right to secrecy.
(Ord. 728. Passed 7-22-15.)