(A) If any tax imposed by this subchapter is not paid within the time herein specified for the payment, or an extension thereof, there shall be added thereto a civil penalty equal to 10% of the amount remaining unpaid.
(B) In case of any failure to make and file a return within the time prescribed by this subchapter, unless it is shown that the failure is not due to willful neglect, there shall be added to the tax in addition to penalty provided in division (A) above, a penalty of 10% for each 30-day period or fraction thereof during which the failure continues, not exceeding 25% in the aggregate. There shall be a minimum penalty assessed of $25 if penalties in the aggregate do not exceed that amount. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.
(C) If any person willfully fails to file any return or make any payment required by this subchapter, or willfully files a false of fraudulent return or willfully attempts in any manner to evade or defeat any tax or payment thereof, there shall also be imposed as a civil penalty an amount equal to 50% of any tax (less any amounts paid on the basis of the false or fraudulent return) found due for the period to which such return related. This penalty shall be collected as part of the tax, and shall be in addition to any other penalties provided by this subchapter.
(D) All payments received shall be credited first to penalties, next to interest and then to the tax due.
(E) The amount of tax not timely paid, together with any penalty provided by this subchapter, shall bear interest at the rate of 10% per annum from the time the tax should have been paid until payment is made. Any interest and penalty shall be added to the tax and collected as part thereof.
(Prior Code, § 819.10) (Ord. passed 2- -2002)