181.10 INTEREST AND PENALTIES.
   (a)    All taxes imposed and all monies withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid ten days after they become due shall bear interest at the rate at which interest is paid on refunds according to Ohio R.C. 5702.47, and updated annually.
   (b)    In addition to interest as provided in subsection (a) hereof, penalties are hereby imposed as follows based on the tax remaining unpaid ten days after they become due:
      (1)    For failure to pay taxes due, other than taxes withheld; one and one half percent (1 1/2%) per month or fraction thereof.
      (2)    For failure to remit taxes withheld from employees: three percent (3%) per month or fraction thereof, or ten percent (10%), whichever is greater.
      (3)    Where the taxpayer has failed to file a declaration on which he has estimated and paid a tax equal to or greater than the tax paid for the previous year, or has failed to file a declaration on which he was estimated and paid tax equal to or greater than ninety percent (90%) of the actual tax for the year, or has failed to file a final return and pay the total tax on or before the end of the month following the end of his taxable year; ten percent (10%) of the difference, between ninety percent (90%) of the actual tax for the year and the amount paid through withholding or declaration.
      (4)    Except in the case of fraud, the penalty shall not exceed fifty percent (50%) of the unpaid tax.
      (5)   Twenty-five dollars ($25.00) shall be assessed as an administrative charge for those taxpayers failing to timely file the annual return or failing to pay the taxes due.
   (c)    Exceptions. A penalty shall not be assessed on an additional tax assessment made by the Superintendent when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Superintendent and provided further, that, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, providing an amended return is filed and the additional tax is paid within three months after final determination of the Federal tax liability.
   (d)    Upon recommendation of the Superintendent, the Board of Tax Appeals may abate penalty or interest, or both.
   (e)   Provided, however, that in no case shall penalty and interest charges be levied when the total of such penalty and interest amounts to less than one dollar ($1.00).
   (f)   Any person required to withhold the tax who knowingly fails to withhold such tax, or pay over such tax or knowingly attempts in any manner to evade or defeat such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not withheld, or not paid over. No other penalty under this section shall be applied to any offense to which this penalty is applied.
   (g)    Interest but no penalty will be assessed where an extension has been granted by the Superintendent and the final tax paid within the period as extended.
(Ord. 01-68. Passed 1-7-02.)