181.10 INTEREST AND PENALTIES.
(a) Late Filing Penalty.
(1) Individual and net-profit returns.
A. $25.00 first offense.
B. $50.00 second consecutive offense.
C. $75.00 third consecutive offense.
D. $100.00 fourth consecutive and subsequent.
(2) Withholding.
A. $25.00 per occurrence.
Note: Return must be filed whether or not tax is withheld.
(b) Interest and Penalties.
(1) Individual and net-profits.
A. 1.5% per month interest or fraction thereof.
B. 1.5% per month penalty or fraction thereof.
(2) Withholding.
A. 1.5% per month interest or fraction thereof.
B. 10.0% per month penalty or fraction thereof.
(c) Exceptions. A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator; and provided further, that, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit, providing an amended return is filed and the additional tax is paid within three months after final determination of the federal tax liability.
(d) Upon recommendation of the Administrator, the Board of Review may abate penalty or interest or both, or upon an appeal from the refusal of the Administrator to recommend abatement of penalty and/or interest, the Board may nevertheless abate penalty or interest or both.
(e) Any person required to withhold the tax who knowingly fails to withhold the tax or pay over the tax, or knowingly attempts in any manner to evade or defeat the tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, not withheld, or not paid over. No other penalty under this section shall be applied to any offense to which this penalty is applied.
(Ord. 90-1993. Passed 2-10-94.)