34-67 New 128.0101 - 128.2702 enact income tax

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-12- (1) For failure to pay taxes due--other than taxes withheld; one-half per cent (~%) per month or fraction thereon (2) For failure to remit taxes withheld from employees; three, per cent (3%) per month or fraction thereof. Section 128.1503 Exceptions A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereof within the time prescribed by the Administrator; and provided further, that., the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit, providing an amended return is filed and the additional tax is paid within three (3) months after a final determination of the federal tax liability. ir Section 128.1504 Abatement of Interest and' Penalty Upon recommendation of the Administrator, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Administrator to recommend abatement of penalty and interest, the Board may nevertheless abate penalty or interest, or both, for good cause shown. Section 128.1505 Violations Any person who shall: (1) Fail, neglect or refuse to make any return or declaration required by this Chapter; or (2) Make any incomplete, false or fraudulent return; or ~ (3) Fail, neglect or refuse to pay the tax, penalties or interest i~posed by this Chapter; or (4) Fail, neglect or refuse to withhold the tax from his 'employees or remit such withholding to the Administrator; or (5) Refuse to permit the Administrator, or any duly auth- ~orized agent or employee to examine his books, records, papers !and federal income tax returns relating to the income or net profits of a taxpayer~ or (6) Fail to appear before the Administrator and to product ~his books, records, papers or federal income tax returns re- lating to the income or net profits of a taxpayer upon order o? subpoena of the Administrator; or (7) Refuse to disclose to the Administrator any informa- tion with respect to the income or net profits of a taxpayer;o~ (8) Fail to comply with the provisions of this Chapter or any order or subpoena of the Administrator authorized hereby;o[ (9) Give to an employer false information as to his true name, correct social security number and residence address or fail to promptly notify an employer of any change in residence address and date thereof; or