1967 1021 Ordinance - Laserfiche WebLink

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Sec. 111.1502 Penalties on Unpaid Taac. In'addition to interest as provided in Section 111.1501 hereof, penalties based,on the unpaid tax are hereby i.mposed as follows: (1) For failure to pay taxes due - other than taxes withheld; one-half percent (1/2%) per month or fraction thereo£. (2) For failure to remit taxes withheld from employees; three percent (3%) per month or fraction thereof. Sec. 111.1503 Txceptions A penaTty 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 thereon withia the time prescribed by the Administrator; and provided Eurther, that, itt the absence of fraud, neither penalty nor interest sfiall be assessed on any additional tax assessment against the taxpayer by the Administrator resulting frwn a federal audit, providing an amended return is filed and the additional tax is paid within three (3) months after a final dete rntination of the federal tax liability. Sec. 111.1504 Abatement of Intereat and Penalty. Upon recommendation of the Administrator, the Soard o£ Eeview may abate penalty or interest, or both, or upon an appeal from the refusal of the Administrator to recammend abatement of penalty and interest, the Board may nevertheless abate penalty or interest, or botho for good cause shown. Sec. 111.1505 Violations. Any person who shall; (1) Fail, neglect or refuse to make any return or declaration required by this Ordinance, or . (2) Make any incomplete, false or fraudulent return; or (3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this ordinance, 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 authorized agent or employee to examine his books, records, papers and federal ittcome tax returas relating to the income or net profits of a taxpayer; or (6) Fail to appear before the Administrator and to produce his books, records, papers or federal income tax returns relatiag to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or (7) Refuse to disclose to the Administrator any infoxmatioa with respect to the innome or net profits of a taxpayer; or 13.