(A) If any tax imposed by this chapter is not paid within the time herein specified, for the payment, or any extension thereof, there shall be added thereto a specific penalty equal to 10% of the amount remaining unpaid.
(B) In case of any failure to make and file a return within the time prescribed by this chapter, unless it is shown that the failure is not due to willful neglect, there shall be added to the tax in addition to the penalty provided in division (A) above, a penalty of 10% for each 30-day period or fraction thereof during which the failure continues, not exceeding 25% in the aggregate. There shall be a minimum penalty assessed of $25 if penalties in the aggregate do not exceed that amount. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax, unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.
(C) If any person willfully fails to file any return or make any payment required by this chapter, or willfully files a false or fraudulent return, or willfully attempts in any manner to evade or defeat any such tax or payment thereof, there shall also be imposed as a penalty an amount equal to 50% of any tax (less any amounts paid on the basis of the false or fraudulent return) found due for the period to which the return related. This penalty shall be collected as a part of the tax, and shall be in addition to all other penalties provided by this chapter.
(D) All payments received shall be credited first to penalties, next to interest, and then to the tax due.
(E) The amount of tax not timely paid, together with any penalty provided by this section, shall bear interest at the maximum rate per annum from the time the tax should have been paid until a payment is made. Any interest and penalty shall be added to the tax and be collected as a part thereof.
(2003 Code, § 12.11) (Ord. 91, passed 11-24-2000)