4.14.150 Penalties.
A. An operator who fails to file a tax return when due shall incur a civil penalty for each tax return not filed when due equal to six (6) percent of the tax actually due the city. An operator who fails to remit the full amount of tax due by its due date incurs and shall pay a civil penalty of six (6) percent of the actual amount of taxes due but remaining unpaid after such date. If an operator fails to pay the full amount of the tax due or file a tax return or report required under this chapter within sixteen (16) calendar days after its due date, the six (6) percent penalties incurred above are increased automatically to fifteen (15) percent.
1. The penalty shall be computed on the unpaid balance of the tax liability as determined by the department.
2. Notice of the penalties incurred and to be incurred shall be given to the operator when such tax payment or tax return or report is delinquent for seven (7) calendar days after its due date. Interest and penalties apply and shall accrue whether or not notice in accordance with this subsection (A)(2) is given.
3. The penalties provided for in this subsection shall be in addition to all other penalties and interest provided for under this chapter.
B. Any person who violates any provision of this chapter shall be liable for a civil penalty of fifty dollars ($50) for each separate violation. Where a violation continues for more than one (1) day, each day upon which the violation continues is a separate violation. The director shall levy the penalty and notify the operator of the penalty.
C. Except an operator who fails to file a tax return and remit taxes when due, but does so within seven (7) calendar days thereafter, a person who knowingly violates any provision of this chapter or who fails to comply with the provisions of this chapter for seven (7) or more calendar days after delivery of written notice to the operator setting out the operator’s failure to comply is guilty of a misdemeanor. Each day upon which a violation or failure to comply continues is a separate misdemeanor violation of this chapter.
D. Civil and criminal penalties shall be cumulative and independent remedies. The imposition of a penalty under this chapter shall not relieve an operator of the duties imposed under this chapter or liability for any other penalty or the tax or interest imposed under this chapter. [Ord. 97-22 § 2.]