(A) A business entity or person subject to tax under this chapter is subject to a penalty equal to five percent (5%) of the tax due for each calendar month or fraction thereof if the business entity or person fails to file any return or report on or before the due date prescribed for filing or as extended by the city or fails to pay the tax computed on the return or report on or before the due date prescribed for payment. The total penalty levied pursuant to this section shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25.00).
(B) Every employer who fails to file a return or pay the tax on or before the time prescribed under § 111.05 will 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 section shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall be no less than twenty-five dollars($25.00).
(C) In addition to the penalties prescribed in 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.
(D) Every tax imposed by this chapter, 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 and every person shall become jointly and severally therefor.
(E) The city may enforce the collection of the occupational tax due under § 111.03 and any fees, penalties, and interest as provided in divisions (A), (B), (C), and (D) of this section by enforcement of the City of Leitchfield Code Enforcement Board or 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 provisions of this chapter.
(F) In addition to the penalties prescribed in 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 intent to evade payment of the tax or amount collected or any part thereof shall be guilty of a Class A misdemeanor.
(G) Any person violating the provisions of § 111.10 by intentionally inspecting or divulging confidential taxpayer information without authorization, shall be fined not more than five hundred dollars ($500.00).
(Ord. 2007-11, passed 12-3-07; Am. Ord. 2010-02, passed 2-1-10; Am. Ord. 2019-03, passed 2-18-19; Am. Ord. 2021-15, passed 11-15-21)