(a) All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of 1 % per month or fraction thereof.
(b) In addition to interest as provided in (a) above, penalties based on the unpaid tax are imposed as follows:
(1) For failure to pay taxes due, other than taxes withheld, 1% per month or fraction thereof.
(2) For failure to remit taxes withheld from employees, 3% per month or fraction thereof.
(c) In addition to interest and penalties, if any, as set forth above, penalties for failure to file a return are hereby imposed as follows:
(1) Ten dollars ($10.00) for failure to file a return within thirty days of the time specified by this chapter.
(2) An additional five dollars ($5.00) for failure to file a return for each thirty day period or fraction thereof thereafter.
(d) Any person or entity subject to the tax paying and/or filing or withholding provisions of this chapter shall, pursuant to the provisions of Section 171.09, pay the sum of ten dollars ($10.00) for each subpoena or examination order issued by the Commissioner.
(e) Upon the recommendation of the Commissioner, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Commissioner to recommend abatement of penalty and interest, the Board, for good cause shown, may nevertheless abate penalty or interest, or both. (Ord. 11-04. Passed 10-11-04.)