§ 110.99 PENALTY.

   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.

   (B)   (1)   (a)   A business entity subject to tax on net profits may be subject to a penalty equal to 5% of the tax 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 county; or

            2.   Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.

         (b)   The total penalty levied pursuant to this division (B)(1) 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 date prescribed under § 110.05 of this chapter may be subject to a penalty in an amount equal to 15% of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this division (B)(2) 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 section, 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 county. A traction of a month is counted as an entire month.

      (4)   Every tax imposed by §§ 110.01 through 110.13 of this chapter, 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 county.

      (5)   Any person who willfully violates any provision of §§ 110.01 through 110.13 of this chapter shall be guilty of a Class A misdemeanor and, upon conviction, shall be fined not less than $250, nor more than $500, or imprisoned for not more than 12 months, or both. Such penalties shall be in addition to other penalties imposed by §§ 110.01 through 110.13 of this chapter.

      (6)   Each failure of refusal to comply with any of the provisions of §§ 110.01 through 110.13 of this chapter shall constitute a separate offense, and each day that such failure or refusal continues without compliance shall constitute a separate and additional offense.

(Ord. 20.220.7, passed 12-22-2020; Ord. 21-220.7A, passed 2-25-2021)