§ 110.99  PENALTY.
   (A)   Any person violating any of the provisions of §§ 110.01 through 110.10 shall be fined not less than ten dollars ($10) nor more than fifty dollars ($50) for each offense; each day during which a violation occurs or exists constituting a separate offense. Any person violating any of provisions of §§ 110.01 through 110.10 as an agent or employee of another shall be subject to this penalty.
(Ord. 80-8, passed 5-19-80)
   (B)   (1)   A business entity subject to tax on gross receipts may be subject to a penalty equal to five percent (5%) of the tax due for each calendar month or fraction thereof if the business entity:
         (a)   Fails to file any return or report on or before the due date prescribed for filing or as extended by the city; or
         (b)   Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
         (c)   The total penalty levied pursuant to this subdivision shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25).
      (2)   Every employer who fails to file a return or pay the tax on or before the time prescribed under § 110.24 may be subject to a penalty in an amount equal to five percent (5%) of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this subject shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25).
      (3)   In addition to the penalties in division (B) of this section, any business entity or employer shall pay, as part of the tax, an amount equal to twelve percent (12%) per annum simple interest on the tax shown due, but not previously paid, from the time the tax was due until the tax is paid to the city. A fraction of a month is counted as an entire month.
      (4)   Every tax imposed by §§ 110.20 through 110.32, and all increases, interest, and penalties thereon, shall become, from the time the tax is due and payable, a personal debt of the taxpayer to the city.
      (5)   The city may enforce the collection of the occupational tax due under § 110.22 and any fees, penalties, and interest as provided in division (B)(1), (2), (3), and (4) of this section by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the city shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of §§ 110.20 through 110.32.
      (6)   In addition to the penalties prescribed in division (B) of this section, any business entity or employer who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay taxes owing or collected, with the intent to evade payment of the tax or amount collected, or any thereof, shall be guilty of a Class A misdemeanor.
      (7)   Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with, any matter arising under §§ 110.20 through 110.32 of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, shall be guilty of a Class A misdemeanor.
      (8)   A return for the purpose of division (B) of this section shall mean and include any return, declaration, or from prescribed by the city and required to be filed with the city by the provisions of §§ 110.20 through 110.32, or by the rules of the city or by written request for information to the business entity by the city.
      (9)   Any person violating the provisions of § 110.31 by intentionally inspecting confidential taxpayer information without authorization shall be fined not more than five hundred dollars ($500) or imprisoned for not longer than six (6) months, or both.
      (10)   Any person violating the provisions of § 110.31 by divulging confidential taxpayer information shall be fined not more than one thousand dollars ($1000) or imprisoned for not more than one (1) year, or both.
   (C)   (1)   Violation of §§ 110.50 through 110.51 shall have a civil penalty and shall be enforced by the Code Enforcement Board as set out in §§ 37.50 through 37.65.
      (2)   Penalty for violation of §§ 110.50 through 110.51 shall for a first offense be one hundred dollars ($100), for a second offense one hundred and fifty dollars ($150), and for a third or subsequent offense two hundred dollars ($200). Should a hearing before the Code Enforcement Board be requested by the person receiving citation for violation and the violation is upheld by the Code Enforcement Board, the penalty for a first offense shall be one hundred and seventy-five dollars ($175), for a second offense two hundred and twenty-five dollars ($225), and for a third or subsequent offense two hundred and seventy-five dollars ($275).
(Ord. 2007-04, passed 3-19-07; Am. Ord. 2016-27, passed 11-7-16)