(a)   All taxes imposed by this chapter which remain unpaid after having become due shall bear interest in addition to the amount of unpaid tax at the rate of eight percent (8%) per year, and the taxpayers upon whom such interest is imposed shall be liable, in addition thereto, to a penalty of fifteen percent (15%) of the amount of the unpaid tax.
(Ord. 2012-20. Passed 1-16-13.)
   (b)   Each employer who fails to remit taxes withheld, or which should have been withheld in accordance with the provisions of this chapter, shall be liable to Sunbury as a penalty therefor five percent (5%) per month of the balance of such unremitted taxes; in no event shall the penalty be less than five dollars ($5.00) for each quarter of any tax year and continuing thereafter until paid. Any taxpayer or employer shall have twenty (20) days after assessment of a proposed penalty and/or interest charge to file a written protest with the Director or his delegate showing cause why such penalty and/or interest should not be imposed.
   (c)   A penalty shall not be assessed on any additional tax assessment made by the Director when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Director.
   (d)   Neither penalty nor interest shall, in the absence of fraud, be assessed on additional tax assessment resulting from a Federal (IRS) Audit, provided an amended return is filed and the additional Sunbury income tax is paid within three months after final determination of the Federal (IRS) tax liability. (Ord. 98-032. Passed 10-21-98.)