881.08   INTEREST AND PENALTIES.
   (a)   Interest for unpaid balances shall be applied as required by Ohio R.C. Chapter 718 and as stated in the New Carlisle Income Tax Rules and Regulations effective January 1, 2016.
   (b)   Penalties for underpayment of estimated taxes, non-filing, and non-payment shall be applied as required by Ohio R.C. Chapter 718 and as outlined in the New Carlisle Income Tax Rules and Regulations effective January 1, 2016.
(Ord. 15-54E. Passed 12-7-15.)