(A) In case a person engaged in the business of selling tangible personal property at retail fails to file a return when and as herein required but thereafter, before the Village Clerk’s issuance of a notice of tax liability under this section, files a return and pays the tax, he or she also shall pay a penalty of 5% of the amount of the tax.
(B) In case any person engaged in the business of selling tangible personal property at retail files the return at the time required by this subchapter, but fails to file the return at the time required by this chapter, but fails to pay the tax, or any part thereof, when due, a penalty of 5% of the amount of the unpaid tax shall be added thereto.
(C) In case any person engaged in the business of selling tangible personal property at retail fails to file a return when and as herein required but thereafter, before the Clerk’s issuance of a notice of tax liability under this section, files a return but fails to pay the entire tax, a penalty of 5% of the full amount of the tax shown by the return shall be added thereto.
(D) In case any person engaged in the business of selling tangible personal property at retail fails to file a return, the Clerk shall determine the amount of tax due according to the best judgement and information, which amount so fixed by the Clerk shall be prima facie correct and shall be prima facie evidence of the correctness of the amount of tax due, as shown in the determination. In making any such determination of tax due, it shall be permissible for the Clerk to show a figure that represents the tax due for any given period of six months instead of showing the amount of tax due for each month separately. Proof of the determination by the Clerk may be made at any hearing before the Clerk or in any legal proceeding by the reproduced copy of the Clerk’s record relating thereto in the name of the Clerk under the certificate of the Clerk. The reproduced copy shall, without further proof, be admitted into evidence before the Clerk or in any legal proceeding and shall be prima facie proof of the correctness of the amount of tax due, as shown therein. The Clerk shall issue the tax collector a notice of tax liability for the amount of tax claimed by the Clerk to be due, together with a penalty of 20% thereof.
(E) Where the failure to file any tax return required under this subchapter on the date prescribed therefor, including any extensions, is due to reasonable cause the penalties imposed by this subchapter shall not apply.
(F) In case of failure to pay the tax, or any portion thereof or any penalty provided for in this chapter, or interest, when due, the Clerk may bring suit against the tax collector or the purchaser or user to recover the amount of the tax or portion thereof or penalty or interest, or, if the tax collector or purchaser or user has died or become incompetent, may file a claim therefor against his or her estate.
(Prior Code, § 35.079) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999