(a) Interest on Unpaid Tax. All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter the ordinances of the City and remaining unpaid after they become due shall bear interest at the rate of one-half percent (½%) per month, or fraction thereof.
(b) Penalties on Unpaid Tax. In addition to interest as provided in subsection (a) hereof, penalties based on the unpaid tax are hereby imposed as follows:
(1) For failure to pay taxes due other than taxes withheld, one-half percent (½%) per month, or fraction thereof.
(2) For failure to remit taxes withheld from employees, ten percent (10%) per month or fraction thereof.
(c) Exceptions. A penalty shall be assessed on an additional tax assessment made by the Administrator against a taxpayer when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator, and provided further, that, in absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, providing an amended return is filed and the additional tax is paid within three months after a final determination of the Federal tax liability.
(d) Abatement of Interest and Penalty. Upon recommendation of the Administrator, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal or the Administrator to recommend abatements of penalty and interest the Board may nevertheless abate penalty or interest, or both, for good cause shown.
(e) Violations. Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make an incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator; or
(5) Refuse to permit the Administrator, or any duly authorized agent or employee to examine his books, records, papers and Federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Administrator and to produce his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(9) Give to any employer false information as to his true name, correct Social Security number and residence address or fail to promptly notify an employer of any change in residence address or date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or to knowingly give the Administrator false information; or
(11) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter,
shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both, for each offense.
(f) Limitation on Prosecution. All prosecutions under this section must be commenced within five years from the time of the offense complained of except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be ten years from the date the return was due or the date the false or fraudulent return was filed.
(g) Failure to Procure Forms No Excuse. The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
(1978 Code Sec. 281.08)