(A) A business or business entity subject to tax on net profits may be subject to a penalty equal to ten percent (10%) of the tax due for each calendar month or fraction thereof if the business or business entity:
(1) Fails to file any return or report on or before the due date prescribed for filing or 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) Every employer, business, or business entity, who fails to file a return or pay the tax or fee required by Chapter 60 herein on or before the time prescribed under § 60.007 shall be subject to a fine of five hundred dollars ($500) and a penalty in the amount equal to five percent (5%) of the tax due for each calendar month or fraction thereof. The amount of said penalty based upon the amount equal to five percent (5%) of the total tax due for each calendar month or fraction thereof shall not exceed ten percent (10%) of the total tax due.
(C) In addition to the penalties prescribed in this section, any business entity or employer shall pay, as part of the tax, an amount equal to twelve percent (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.
(D) Every tax imposed by this chapter, and all increases, interest and penalties thereon, shall become, from the time the tax us due and payable, a personal debt of the taxpayer to the city.
(E) The city may enforce the collection of the occupational tax due under § 60.003 and any fees, penalties, and interest as provided in divisions (A) through (D) by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the city shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this chapter.
(F) In addition to the penalties prescribe din this section, any business entity or employer who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay taxes owing and 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.
(G) 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 this chapter 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 Class A Misdemeanor.
(H) A return for the purpose of this section 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 this chapter, or by the rules of the city or by written request for information to the business entity by the city.
(I) Any person violating the provisions of § 60.012 by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than five hundred dollars ($500) or imprisoned for not longer than six (6) months, or both.
(J) Any person violating the provisions of § 60.012 by divulging confidential taxpayer information shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than one (1) year, or both.
(Ord. 2008-06-05(B), passed 6-5-08; Am. Ord. 2011-11-17(A), passed 11-17-11)