(A) A business entity subject to a fee on gross receipts may be subject to a penalty equal to five percent (5%) of the fee 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 city; or
(2) Fails to pay the fee 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 percent (25%) of the total fees due; however, the penalty shall not be less than twenty-five dollars ($25).
(B) Every employer who fails to file a return or pay the fee on or before the time prescribed by this chapter may be subject to a penalty in amount equal to five percent (5%) of the fee due for each calendar month or fraction thereof. The total penalty levied pursuant to this subsection shall not exceed twenty-five percent (25%) of the total fees due; however, the penalty shall not be less than twenty-five dollars ($25).
(C) In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the fee, an amount equal to twelve percent (12%) per annum simple interest on the fees shown due, but not previously paid, from the time the fee was due until the fee is paid to the city. A fraction of a month is counted as an entire month.
(D) Every fee imposed by this chapter, and all increases, interest, and penalties thereon, shall become, from the time the fee is due and payable, a personal debt of the taxpayer to the city.
(E) The city may enforce the collection of the occupational fees due under this chapter and any fees, penalties, and interest as provided in divisions (A) through (D) 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 provision 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 fees owing or collected, with the intent to evade payment of the fee or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(G) 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 chapter 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.
(H) A return for the purpose of this section shall mean and include any return, declaration, or form prescribed by the city and required to be filed with the city by the provisions of this chapter, or by the rules of the city or by written request for information to the business entity by the city.
(I) Any person violating the provisions of § 110.11 by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than five hundred dollars ($500) or imprisoned for not longer than six (6) months, or both.
(J) Any person violating the provisions of § 110.11 by divulging confidential taxpayer information shall be fined not more than one thousand ($1,000) or imprisoned for not more than one (1) year, or both.
(Ord. 08-09, passed 6-16-08)