§ 40.99 PENALTY.

   (A)   Any tax imposed by § 40.09 which shall remain unpaid after it becomes due, as set forth in § 40.09, shall have added to it a penalty of 10% plus interest at the rate of 12% per annum against the total amount of tax overdue at any time.

   (B)   Any person who shall intentionally refuse to file a return, or who shall knowingly file a false or fraudulent return required herein, shall be guilty of a misdemeanor subject to a fine of not more than $100 for each violation, imprisonment for not more than 30 days, or both. Any violation of any Kentucky statute or city ordinance shall be subject to the penalties prescribed by such statute or city ordinance.

(Ord. 2011-04, passed 6-6-11; Am. Ord. 2012-01, passed 2-20-12; Am. Ord. 2017-02, passed 2-6-17; Am. Ord. 2017-08, passed 6-27-17)