(a) The tax imposed by this article, if not paid when due, shall bear interest at the rate of six percent (6%) per annum from the due date of the return. Each assessment or deficiency notice made by the City of Westover shall bear interest at the rate of six percent (6%) per annum. In all cases of delinquency or extensions of time, interest shall be assessed and collected.
(b) In the case of any failure to make or file a return or whenever the full amount of the tax or any portion or deficiency thereof has not been paid, as required by this article, unless it be shown that such failure is due to reasonable cause and not due to willful neglect, there may be added to the tax five percent (5%) for each additional thirty days or fraction thereof during which failure shall continue, not to exceed twenty-five percent (25%) in the aggregate. If no tax is due the penalty shall be twenty-five dollars ($25.00) per month or fraction thereof for failure to file a tax return.
(c) In the case of the filing of any false or fraudulent return with intent to evade the tax imposed by this article, or in the case of a willful failure to file a return with intent to evade the tax, or the filing of a false claim for credit or refund, there shall be added to the tax due a penalty in an amount equal to one hundred percent (100%) of the tax due. The burden of proving fraud, willfulness or intent to evade tax shall be upon the City.
(Passed 6-3-91.)