(A) Any person or employer who shall fail, neglect, or refuse to make any return required by §§ 110.01 through 110.12 or any licensee who shall fail, neglect, or refuse to pay a license fee, or any employer who shall fail to withhold the license fee or to pay over to the city such license fee, penalty, or interest imposed by §§ 110.01 through 110.12, or any person or employer who shall refuse to permit the City Treasurer or any agent or employee designated by him, in writing, to examine his books, records, and papers, or who shall knowingly make any incomplete, false, or fraudulent return, or who shall attempt to do anything whatever to avoid the full disclosure of the amount of gross salaries, wages, commissions, and other compensation in order to avoid the payment of the whole or any part of a license fee shall, upon conviction, be subject to a fine or penalty of not less than $25 nor more than $100 or imprisonment of not more than 30 days, or to both such fine and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed under § 110.10.
(B) For §§ 110.20 et seq.:
(1) A business entity subject to tax on gross receipts may be subject to a penalty equal to 5% of the tax due for each calendar month or fraction thereof if the business entity:
(a) Fails to file any return or report on or before the due date prescribed for filing or as extended by the city; or
(b) Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
(c) The total penalty levied pursuant to §§ 110.20 et seq. shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
(2) Every employer who fails to file a return or pay the tax on or before the time prescribed under § 110.24 may be subject to a penalty in amount equal to 5% of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this subsection shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
(3) In addition to the penalties prescribed in this division, any business entity or employer shall pay, as part of the tax, an amount equal to 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. A fraction of a month is counted as an entire month.
(4) Every tax imposed by §§ 110.20 et seq., 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.
(5) The city may enforce the collection of the occupational tax due under § 110.22 and any fees, penalties, and interest as provided in divisions (A) through (4) of this section 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 §§ 110.20 et seq.
(6) In addition to the penalties prescribed in this division, 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.
(7) 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 §§ 110.20 et seq. 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.
(8) 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 §§ 110.20 et seq., or by the rules of the city or by written request for information to the business entity by the city.
(9) Any person violating the provisions of § 110.30 by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than $500 or imprisoned for not longer than six months, or both.
(10) Any person violating the provisions of § 110.30 by divulging confidential taxpayer information shall be fined not more than $1,000 or imprisoned for not more than one year, or both.
(C) Any person, partnership, association, or corporation who shall fail, neglect, or refuse to pay the special license fees required by §§ 110.55 through 110.58 shall, upon conviction, be subject to a fine or penalty of not less than $25 nor more than $500, or imprisonment for not more than 60 days, or to both such fine and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed under § 110.57.
(D) Any official, agent, or employee divulging such information as in §§ 110.08 and 110.28 shall, upon conviction, be subject to a fine of not less than $250 nor more than $1,000 or to imprisonment not exceeding 12 months or to both such fine and imprisonment, at the discretion of the court, and shall be dismissed from employment by the city upon conviction.
(Ord. passed 12-18-78; Am. Ord. 09-10, passed 11-23-09)