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(a) Whoever violates any of the provisions of this chapter, for which no penalty is otherwise provided, shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than 180 days, or both, for each offense. For any violation of this chapter which occurs after April 14, 2010, for which no penalty is otherwise provided, the penalty shall be a fine of not more than one thousand dollars ($1,000.00) or imprisonment not more than 180 days, or both.
(b) In addition to the penalty provided in subsection (a) hereof, any employee of the City who violates Section 191.09, relative to the disclosure of confidential information, shall be subject to immediate dismissal. Each disclosure shall constitute a separate offense.
(c) Every taxpayer having a taxable income, not having a tax due thereon, and failing, neglecting or refusing to make any return or declaration required by this chapter, shall be subject to a penalty of ten dollars ($10.00) for said failure, neglect or refusal, said penalty to be imposed by the Administrator.
(d) In a civil court action to collect taxes due under this chapter or criminal court action for failure to make payment or file a return required by this chapter, a fee shall be imposed and paid to the Tax Administrator. This fee shall be in addition to other penalties provided by this chapter. The fee for failure to file a return shall be fifty dollars ($50.00) for each return not timely filed and the fee for failure to pay taxes shall be fifty dollars ($50.00) or 10% of the municipal income tax due and not paid, whichever is greater.
(Ord. 69-54. Passed 5-26-69; Ord. 71-168. Passed 12-6-71; Ord. 2010-35. Passed 3-15-10.)