111.1501 INTEREST ON UNPAID TAX.

   All taxes imposed and all moneys withheld or required to be withheld by employers and all installments of estimated taxes required to be paid under the provisions of this chapter and remaining unpaid after they become due, shall bear interest at the rate of nine percent (9%) per annum.

(Ord. 86-114. Enacted 11-24-86.)

111.1502 PENALTIES ON UNPAID TAX.

   In addition to interest as provided in Section 111.1501, penalties based on the unpaid tax or installments of estimated tax are hereby imposed as follows:

   (a)   For failure to pay taxes or estimated taxes due, other than taxes withheld: ten percent (10%) per annum, but not less than twenty-five dollars ($25.00).

   (b)   For failure to remit taxes withheld from employees: ten percent (10%) per month or fraction thereof, but accumulated penalty shall not exceed fifty percent (50%) upon any unpaid amount and shall not be less than twenty-five dollars ($25.00).

      (Ord. 79-161. Enacted 12-17-79.)

111.1503 EXCEPTIONS.

   A penalty shall not 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 the 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 (3) months after a final determination of the Federal tax liability.

(Ord. 66-135. Enacted 12-27-66.)

111.1504 ABATEMENT OF INTEREST AND PENALTY.

   Either the Administrator or the Board of Review hereunder may abate penalty or interest or both, for good cause shown.

(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)

111.1505 VIOLATIONS AND PENALTY.

   Any person who shall:

   (a)   Fail, neglect or refuse to make any return or declaration required by this chapter; or

   (b)   Make any incomplete, false or fraudulent return; or

   (c)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or

   (d)   Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator; or

   (e)   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

   (f)   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

   (g)   Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or

   (h)   Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or

   (i)   Give to an 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 and date thereof; or

   (j)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and the City of Shaker Heights tax withheld, or to knowingly give the Administrator false information; or

   (k)   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 of the first degree and shall be punished for each offense in accordance with Section 101.99 of the Administrative Code of the Codified Ordinances.

(Ord. 66-135. Enacted 12-27-66; Ord. 73-166. Amended 11-26-73.)

111.1506 LIMITATION ON PROSECUTION.

   All civil actions, criminal prosecutions and claims for refund shall be commenced within the time limitations provided in Ohio R.C. 718.06.

111.1507 FAILURE TO PROCURE FORMS NOT 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.

(Ord. 66-135. Enacted 12-27-66.)

COLLECTION OF UNPAID TAXES AND

REFUNDS OF OVERPAYMENTS