(a) A business entity subject to tax on net profits as prescribed under section 13-8 or an employer subject to withholding requirements as prescribed under section 13-7 may be subject to a penalty equal to five (5) percent of the tax or withholdings due for each calendar month or fraction thereof if the business entity:
(1) Fails to file any return or report on or before the due date prescribed for filing or as extended by the urban county government; or
(2) Fails to pay the tax or withholdings computed on the return or report on or before the due date prescribed for payment.
(3) The total penalty levied pursuant to this subsection shall not exceed twenty-five (25) percent of the total amount due; however, the penalty shall not be less than twenty-five dollars ($25.00).
(b) 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 (12) percent 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 urban county government. A fraction of a month is counted as an entire month.
(c) Every tax imposed by this article, 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 urban county government.
(d) The urban county government may enforce the collection of the occupational tax due under section 13-4 and any fees, penalties, and interest as provided in subsections (a), (b), and (c) of this section by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the urban county government shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this article.
(e) 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 the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(f) 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 this article 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.
(g) A return for the purpose of this section shall mean and include any return, declaration, or form prescribed by the urban county government and required to be filed with the urban county government by the provisions of this ordinance, or by the rules of the urban county government or by written request for information to the business entity by the urban county government.
(h) Any person violating the provisions of section 13-11 by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than five hundred dollars ($500.00) or imprisoned for not longer than six (6) months, or both.
(i) Any person violating the provisions of section 13-11 by divulging confidential taxpayer information shall be fined not more than one thousand dollars ($1,000.00) or imprisoned for not more than one (1) year, or both.
(Ord. No. 135-79, § 1, 5-31-79; Ord. No. 40-80, § 1, 4-3-80; Ord. No. 119-90, § 4, 6-14-90; Ord. No. 147-90, § 1, 7-5-90; Ord. No. 267-2007, § 14, 12-6-07)
Editor's note(s)—Subsection (c) was added by § 4 of Ord. No. 119-90, adopted June 14, 1990. In its reenactment of this article, Ord. No. 147-90 failed to include subsection (c); however, the editor has retained the provisions of the subsection as still being in effect.