All persons residing or doing business within Sunbury shall file a tax return on a form prescribed by the Director for the collection of the Sunbury income tax. Any person who fails to make and/or file a return when due shall be subject to a late filing penalty of twenty-five dollars ($25.00). In addition to the late filing penalty, any return which remains unfiled after its due date shall be subject to the interest and penalties provided under Sections 181.10 and 181.99.
(Ord. 98-032. Passed 10-21-98.)