(a) A tax due and unpaid under this article, including any penalty thereon, shall be a debt due the City. It shall be a personal obligation of the taxpayer and shall be a lien upon all property of the taxpayer, and such lien shall have priority over all other liens and obligations except those due the State and the United States; provided, that such lien shall be subject to the restrictions and conditions embodied in Code 38-10C-1 and 2, as amended.
(b) If any amount of a tax administered under this article is not paid on or before the last date prescribed for payment, interest on such amount at the rate of eight percent (8%) per annum shall be paid for the period from such last date to the date paid. For the purposes of this subsection, the last date prescribed for payment shall be the due date of the return and shall be determined without regard to any extension of time for payment.
(c) In the case of failure to make or file a required return of any tax administered under this article, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return five percent (5%) of the amount of such tax if the failure is for more than one month, with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent (25%) in the aggregate; provided, that this addition to the tax shall be imposed only on the net amount of tax due before application of any tax credit permitted pursuant to Section 737.19.
(d) In the case of failure to pay the amount shown as tax on any required return of any tax administered under this article on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return one-half of one percent (1/2%) of the amount of such tax if the failure is for not more than one month, with an additional one-half of one percent (1/2%) for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent (25%) in the aggregate; provided, that the addition to the tax shall be imposed only on the net amount of tax due before application of any tax credit permitted pursuant to Section 737.19.
(e) In the case of the filing of any false or fraudulent return with intent to evade any such tax, or in the case of willful failure to file a return with intent to evade tax, there shall be added to the tax due an amount equal to fifty percent (50%) thereof, which shall be in lieu of the additions to the tax provided for in subsections (c) and (d) hereof. The burden of proving fraud, willfulness or intent to evade the tax shall be upon the City Treasurer.
(f) Any person required to collect, account for and pay over any tax administered under this article, who willfully fails truthfully to account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any such tax or the payment thereof shall, in addition to other penalties provided by law, be liable for a money penalty equal to the total amount evaded, not collected or not accounted for and paid over. No additions to the tax shall be imposed under subsections (c), (d) and (e) hereof for any offense to which this subsection is applicable.
(g) Interest, additions to tax and penalties prescribed under this section on any tax shall be assessed, collected and paid in the same manner as taxes.
(h) This section is intended to parallel and to be administered in accordance with West Virginia Code Article 11-10.
(Ord. 2118. Passed 4-16-09.)
(Ord. 2118. Passed 4-16-09.)