(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) (1) Businesses in violation of §§ 110.01 through 110.09 of this code are subject to a fine not less than $50 nor more than $500. A fine does not satisfy the unpaid tax. Prosecution shall be any complaint sworn to by the Mayor or Clerk. Violators may be confined in jail for not more than 30 days.
(2) Upon the failure of any proprietorship, partnership or corporation to pay the license fee provided above within 30 days of the date due, a penalty of 10% of the license fee due shall be assessed.
(3) Upon the failure of any proprietorship, partnership or corporation to pay the license fee provided above, including the penalty, within 90 days of the date due, the Mayor or City Clerk-Treasurer shall file a complaint with the County Attorney for prosecution in the county district court.
(Prior Code, § 110.99)
(C) (1) (a) A business entity subject to tax on net profits may be subject to a penalty equal to 5% of the tax due for each calendar month or fraction thereof it the business entity:
1. Fails to file any return or report on or before the due date prescribed for filing as extended by the city; or
2. Fails to pay the tax computed on the return or report on or before the due date prescribed for payment.
(b) The total penalty levied pursuant to this division (C) shall not exceed 25% of the total tax due; however, the penalty shall not be less than $25.
(2) Every employer who falls to file a return or pay the tax on or before the time prescribed under § 110.24 of this code may be subject to a penalty in amount equal to 5% of the tax due for each calendar month or fraction thereof. The total penalty levied pursuant to this division (C)(2) shall not exceed 25% of total tax due; however, the penalty shall not be less than $25.
(3) In addition to the penalties prescribed in this division (C), any business entity or employer shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due, but not previously paid, from the time the tax was due until the tax is paid to the city. A fraction of a month is counted as an entire month.
(5) The city may enforce the collection of the occupational tax due under § 110.22 of this code and any fees, penalties and interest as provided in divisions (C)(1) through (C)(4) above by civil action in a court of appropriate jurisdiction. To the extent authorized bylaw, the city shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of § 110.20 through 110.31 of this code.
(6) In addition to the penalties prescribed in this division (C), any business entity or employer who willfully falls to make a return or willfully makes a false return, or who willfully falls to pay taxes owing or collected, with the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(7) Any person who willfully aids or assists in, or procures, counsels or advises the preparation or presentation under, or in connection with any matter arising under §§ 110.20 through 110.31 of this code, of a return, affidavit, claim or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim or document, shall be guilty of a misdemeanor.
(8) A return for the purpose of this division (C) shall mean and include any return, declaration or form prescribed by the city and required to be filed with the city by the provisions of §§ 110.20 through 110.31 of this code, or by the rules of the city or by written request for information to the business entity by the city.
(9) Any person violating the provisions of § 110.30 of this code by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than $500 or imprisoned for not longer than six months, or both.
(10) Any person violating the provisions of § 110.30 of this code by divulging confidential taxpayer information shall be fined not more than $1,000 or imprisoned for not more than one year, or both.
(Ord. 514, passed 12-13-1989; Ord. 534, passed 11-6-1991; Ord. 672, passed 5-6-2008)