(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) Any violation of § 32.028 is a misdemeanor of the third degree and, upon conviction thereof, a fine of not more than $2,500 and costs, or a term of imprisonment for not more than one year, or both, may be imposed on the offender. If the offender is an officer or employee of the Tax Administrator or the Appeals Board, the officer or employee shall be dismissed from office or discharged from employment.
(C) Whoever makes any false or untrue statements on any return required by §§ 32.045 to 32.059 or whoever refuses inspection of his or her books, records, or accounts in his or her custody and control, setting forth the number of persons or employees subject to the tax who are in his or her employment or whoever fails or refuses to file any return required by §§ 32.045 to 32.059 shall, upon conviction before the District Magistrate, be sentenced to pay a fine of not more than $300 for each offense and, in default of payment of said fine, be impelled in the county prison for a period not exceeding 30 days for each offense. It is further provided that the action to enforce the fine and penalty herein provided may be instituted against any person in charge of the business of any employer who has failed or refuse to file a return required by §§ 32.045 to 32.059.
(D) (1) If the township property tax required by §§ 32.070 to 32.083 is not paid when due and payable, there shall be added to the township tax a penalty of 0.05% of the tax due and payable each month until such tax is paid, together with interest at the rate of 0.05% of the tax due and payable each month until paid.
(3) In the case of failure to record a declaration required under §§ 32.070 to 32.083 on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the township tax 5% of the amount of such tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate, in addition to the penalty and interest due under division (D)(1) above.
(4) In addition to the civil penalties mentioned in divisions (D)(1) to (D)(3) above, any person who violates the provisions of §§ 32.070 to 32.083, upon conviction thereof before a District Magistrate, shall be deemed guilty of a summary offense and shall be sentenced to commitment to the county prison for a term of not more than 30 days or to a fine of not more than $300, or to both.
(Ord. 1987-6, passed 6-9-1987; Ord. 1999-3, passed 12-21-1999; Ord. 2007-7, passed 11-27-2007)