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193.11 INTEREST AND SURCHARGES.
   (a)   Interest. All taxes imposed under this chapter remaining unpaid after they become due shall bear interest at the rate of one-half of one percent per month or fraction thereof.
   (b)   Surcharges. In addition to the interest provided in subsection (a) hereof, a surcharge is hereby imposed on the unpaid tax at the rate of one-half of one percent per month, or fraction thereof, but not to exceed fifty percent of the tax due.
   (c)   Remedies Cumulative. Interest and surcharges imposed under this section are in addition to the penalty provided in Section 193.99.
(Ord. 78-276. Passed 12-18-78.)
193.12 VIOLATIONS.
   No person shall fail to file any tax report required by this chapter or attempt to do anything to avoid the payment of the whole or any part of the tax, interest or surcharges imposed by this chapter.
(Ord. 78-276. Passed 12-18-78.)
193.99 PENALTY.
   Whoever violates or fails to comply with any of the provisions of this chapter is guilty of a minor misdemeanor for the first offense and shall be fined not more than one hundred dollars ($100. 00). For each subsequent offense, such person is guilty of a misdemeanor of the fourth degree and shall be fined not more than two hundred fifty dollars ($250.00) or imprisoned not more than thirty days, or both.
(Ord. 78-276. Passed 12-18-78.)