(A) Failure to file the report and submit payment shall result in a penalty of $5 for each of the first 30 days, beginning on the fifteenth day after the last day of each calendar quarter, for which the report and payment is due and no statement of objection has been filed as provided in § 111.04, and a penalty of $10 for each subsequent day shall be assessed against the operator or importer who is required to file the report. The penalties imposed by this division shall be collected as part of the tax and credited to the county revenue fund. If neither the report nor a statement of objection has been filed after more than 60 days have elapsed from the date when the notice was sent, the operator or importer who is required to file the report is guilty of a misdemeanor.
(B) It is a misdemeanor for any operator to remove aggregate from a pit, quarry, or deposit unless all taxes due under this chapter for the previous reporting period have been paid or objections thereto have been filed pursuant to § 111.04(B).
(C) It is a misdemeanor under this chapter for the operator or importer who is required to file a report to file a false report with intent to evade the tax. This provision does not alter the consequences of a violation of state law.
(Ord. 22-3, passed 11-1-2022)