(A) If any tax imposed by this chapter is not paid within the time frame specified for the payment of any extension thereof, there shall be added thereto a specific penalty of 10% of the amount remaining unpaid.
(B) In the case of any failure to make and file a return within the time prescribed in this chapter, unless it is shown that such failure is not due to willful neglect, there shall be added to the tax in addition to the tax imposed in division (A) above, 10% if the failure is not for more than 30 days with an additional 5% for each additional 30 days or fraction thereof during which such failure continues, not exceeding 25% in the aggregate. If the penalty as computed does not exceed $10, a minimum penalty of $10 will be accessed. The amount so added to any tax shall be collected at the same time and in the same manner as a 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 a person willfully failed 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 such false or fraudulent return) found due for the period to which such return is related. The penalty imposed in this division shall be collected as part of the tax and in addition to any other penalties provided by this chapter.
(D) All payments received shall be credited to penalties first, 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 rate of 6% per annum from the time the tax should have been paid until paid. Any interest and penalty shall be added to the amount of tax and be collected as part thereof.
(Ord. 2023-05, passed 6-5-2023)