(a) Interest on Unpaid Tax. All taxes imposed and all monies withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of ½ percent per month or fraction thereof.
(b) Penalties on Unpaid Tax. In addition to interest as provided in subsection (a) hereof, penalties based on unpaid tax are hereby imposed as follows:
(1) For failure to pay taxes due -- other than taxes withheld; 10% per annum or fraction thereof.
(2) For failure to remit taxes withheld from employees: 10% per month 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 against a taxpayer by the Administrator resulting from a federal audit, providing an amended return is filed and the additional tax is paid within 3 months after a final determination of the federal tax liability.
(d) Abatement of Interest and Penalty. Upon recommendation of the Administrator, or for good cause shown, the Board of Review may abate penalty or interest, or both.
(e) Violations. Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator; or
(5) Refuse to permit the Administrator, or any duly authorized agent or employee to examine his books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Administrator and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(9) Give to an employer false information as to his true name, correct social security number and residence address or fail to properly notify any employer of any change in residence address and date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employee's residence address, total wages paid and City tax withheld, or to knowingly give the Administrator false information; or
(11) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter; shall be fined not more than ($500.00) or imprisoned not more than 6 months, or both, for each offense.
(f) Limitation on Prosecution. and Civil Recovery.
(1) Prosecution for an offense punishable under this chapter shall be commenced within 3 years after the commission of the offense, provided, that in the case of fraud, failure to file a return, or the omission of 25 % or more of income required to be reported, prosecution may be commenced within 6 years after commission of the offense.
(2) Civil action to recover municipal income taxes, penalties and interest thereon shall be brought within 3 years after the tax was due or the return was filed, whichever is later.
(g) Failure to Procure Forms Not Excuse. The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
(1969 Code 92.99)