(A) Every employer who fails to file a return or pay the tax on or before the time prescribed under § 110A.04 of this chapter may be subject to a penalty in amount equal to five percent (5%) of the tax due for each calendar month. The total penalty levied pursuant to this section shall not exceed twenty-five percent (25%) of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25.00). A fraction of a month is counted as an entire month.
(B) Every tax imposed by this chapter, and all increases, interest, and penalties thereon, shall become, from the time the tax is due and payable, a personal debt of the business to the city.
(C) The city may enforce the business license requirement and the collection of the occupational tax due under previous section of this chapter and any fees, penalties, and interest of this section by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the city shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this chapter.
(D) In addition to the penalties prescribed in this section, any business entity or employer who willfully fails to pay taxes owing or collected, with the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(E) Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with, any matter arising under this chapter of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, shall be guilty of a Class A misdemeanor.
(F) Any person violating the provisions of § 110A.07 of this chapter by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than five hundred dollars ($500.00) or imprisoned for not longer than six (6) months, or both.
(G) Any person violating the provisions of § 110A.07 of this chapter by divulging confidential taxpayer information shall be fined not more than one thousand dollars ($1,000.00) or imprisoned for not more than one (1) year, or both.
(Ord. 2022-09, passed 5-2-22)