(A) Every person subject to the occupational license fee under this chapter who fails to file a return and/or pay the occupational license fee on or before the time prescribed in this chapter may be subject to a penalty in amount equal to 5% of the amount due for each calendar month or fraction thereof. The total penalty levied pursuant to this division shall not exceed 25% of the total due; however, the penalty shall not be less than $25.
(B) In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the occupational license fee (tax), an amount equal to 12% per annum simple interest on the occupational license fee (tax) shown due, but not previously paid, from the time the occupational license fee (tax) was due until the occupational license fee (tax) is paid to the county. A fraction of a month is counted as an entire month.
(C) The county may enforce the collection of the occupational license fee (tax) and any fees, penalties, and interest as provided in divisions (A), (B), (C), and (D) of this section by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the county shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this chapter.
(D) In addition to the penalties prescribed in this section, any person who violates any provision of this chapter shall be subject to a criminal fine not to exceed the maximum amount of $500 as set forth in KRS 534.050(2)(a), or a term of imprisonment not to exceed the maximum period of 12 months as set forth in KRS 532.090(1).
(E) Any person who divulges confidential taxpayer information under § 110.14 of this chapter shall be fined no less than $50 but no more than $500 or a term of imprisonment for no longer than 30 days, or both, at the discretion of the court or jury.
(Ord. 225.48, passed 12-27-07; Am. Ord. 225.50, passed 2-16-08)