All taxes imposed and administered by this chapter shall be collectib1e, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable.
(a) Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within three (3) years after the tax was due or the return was filed, whichever is later.
(b) Prosecutions for an offense made punishable under this chapter shall be commenced within three (3) years after the commission of the offense; provided that the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported, prosecution may be commenced within six (6) years after the commission of the offense.
(c) All applications for refund shall be made within three (3) years after the tax was due or the return was filed, whichever is later.
(Ord. 844. Passed 1-27-03.)