(A) (1) All license fees imposed by this subchapter which remain unpaid after they become due shall bear interest at the rate of 12% per annum, and any person who has failed to pay such license fees when the same became due shall also be charged a penalty of 5% per month up to a maximum of 25% of the amount of such unpaid license fees.
(2) Any person or employer who fails or refuses to withhold any license fee payable under this subchapter or who fails to pay such fee, after withholding the same, to the City Clerk of Olive Hill at the time is due as provided under the terms of § 5.20.030 hereof, shall be liable to the city for such fee, as well as for the interest thereon at the rate of 12% per annum and for the aforesaid penalty.
(B) Any person or employer who shall fail, neglect or refuse to file any return or sworn statement required by this subchapter or any licensee who shall fail, neglect or refuse to pay a license fee, or any employer who shall fail to withhold said license fees or to pay over to the city such license fees, penalties or interest imposed by this subchapter, or any person or employer who shall refuse to permit the City Clerk of Olive Hill or such other agent or employee as hereinabove designated to examine his or her books, records, and papers, or shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid full disclosure of any information required herein or to avoid the payment in whole or in part of any license fee shall, upon establishment of said fact, shall be guilty of a Class A Misdemeanor and punished in accordance therewith by the District Court of Carter County.
(Ord. 2013-07, passed 10-15-2013; Ord. 2017-06, passed 6-29-2017)