(A) (1) If, as a result of investigation conducted by the Village Clerk, a return is found to be incorrect, the Village Clerk is authorized to assess and collect any underpayment of tax withheld at source or any underpayment of tax owing by any taxpayer with respect to earnings or net profits, or both. If no return has been filed and a tax is found to be owing, the tax actually owing may be assessed and collected with or without the formality of obtaining a delinquent return from the employer or taxpayer.
(2) Should it be disclosed, either as a result of an investigation by th Village Clerk or through the medium of the filing of a claim or petition for refund or credit, that an overpayment has been made, the Village Clerk will refund such overpayment. In no event shall a refund exceed the amount paid in during the tax year.
(3) The employer will in every instance be required to pay the full tax which should have been withheld, even though he may fail to withhold from the employee. If too much has been withheld the excess shall be refunded by the employer to the employee. While the withholding agent (employer) will be expected to maintain complete records of such adjustments with the employees, any such adjustment made during any month will not need to be reflected in the withholding return or disclosed by schedules or statements thereto attached.
(4) In those cases in which too much has been withheld by an employer from an employee and remitted to the Village Clerk and there has been a termination of the employee-employer relationship, the taxpayer (employee) may obtain an adjustment by application to the Village Clerk.
(B) (1) All taxes imposed by the Ordinance remaining unpaid when the same have become due, together with all interest and penalties thereon, become a debt due the village from the taxpayer, and are recoverable as other debts by suit instituted by the Village Law Director.
(2) Employers who or which, although obliged hereunder to withhold and remit to the Village Clerk the taxes required to be withheld at the source, shall fail to so withhold and/or remit, become liable to the village in a civil action to enforce the payment of a debt created by such failure.
(3) When a final return is filed as prescribed herein and a deficiency is determined to be due to the Village of Smithville, action to collect the same shall not be commenced after two years from the due date of said return, and when a taxpayer fails to file a return action to collect tax due to the Village of Smithville shall not be commenced after five years from the due date of said return.
(Res. 1976-55, passed 12-13-1976)