(a) Late filing and payment penalty. If a return is filed late, then the taxpayer shall pay a penalty for such late filing of 5% of the amount of tax required to be shown as due on a return. If the taxpayer makes a late payment, then the taxpayer shall pay a penalty of 5% of the tax due and not timely paid or remitted. Late filing and payment penalties shall not apply to a particular taxpayer if, but only if, a failure to file penalty is imposed on that taxpayer by the village. The village tax administrator may determine, in the sole exercise of his or her sound judgment, that the late filing or late payment was due to a reasonable cause and abate some or all the penalty.
(b) Failure to file penalty. If no return is filed before the issuance of a notice of tax deficiency or of tax liability to the taxpayer, then the penalty for such failure to file shall be 25% of the total tax due for the applicable reporting period for which the return was required to have been filed. A village tax administrator may determine, in the sole exercise of his or her sound judgment, that the failure to file a return was due to reasonable cause and abate some or all of the penalty.
(c) Additional penalties. In the event that any taxpayer noncompliance with the provisions of a village tax is a result of willful or fraudulent disregard of the village tax laws, such taxpayer shall be additionally subject to the general penalty provisions of this municipal code (including any criminal penalties) and, in addition, shall be liable in a civil action for the full amount of the tax due plus the applicable amount of interest.
(Ord. No. 2000-34-3016)