ARTICLE 10

PENALTIES AND VIOLATIONS

 

Section 10.01 Interest and Penalties

1. Collection of Unpaid Taxes

All taxes imposed by this Ordinance shall be collectable, together with any interest and penalties, by suit, as other debts of like amount are recoverable. All additional assessments shall be made and all legal actions to recover municipal income taxes and penalties and interest on municipal taxes shall be brought within three (3) years after the tax was due or the return filed, whichever is later.

2. Interest on Unpaid Taxes

All taxes imposed by this Ordinance, including taxes withheld or required to be withheld from wages by an employer and remaining unpaid after they have become due, shall bear interest on the amount of the unpaid tax at the rate of twelve percent (12%) per annum computed monthly, and the taxpayers upon whom said taxes are imposed, and the employers required by this Ordinance to deduct, withhold and pay taxes imposed by this Ordinance shall be liable, in addition thereto, to as penalty of one percent (1%) of the amount of the unpaid tax for each month or fraction of a month or twenty five dollars and 00/100 ($25.00), or whichever is greater. Upon recommendation of the Village Clerk, the Board of Review may abate interest or penalties, or both, and upon appeal from the refusal of the Village Clerk to so recommend, the Board of Review may nevertheless abate interest or penalty or both.

3. In addition to interest payments as provided in Section 10.01-2 above, filings shall be deemed to be timely filed if postmarked by the due date. Postage meter imprints are not considered to be postmarked dates.

If the only marking on the return is the postage meter marking then the return must be received on the first business day after the due date of the return, otherwise penalty and interest charges shall be imposed.

4. A penalty shall not be assessed on any additional tax assessment made by the Department of Taxation when a return has been filed in good faith and the tax paid within the time prescribed by the Department of Taxation, and provided further that in 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 the final determination of the Federal tax liability.

5. A fee as determined by the Village Clerk will be charged for each check returned to the Department of Taxation by a financial institution as unpaid, for any reason whatsoever.

Section 10.02 Violations

Any person who shall:

1. Fail, neglect or refuse to make any return, report 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/her employees or remit such withholdings to the Village of Bellville; or

5. Refuse to permit the Village Clerk or his/her delegate or any duly authorized agent or employee to examine his/her books, records, papers, State and Federal income tax returns relating to the income or net profits or payroll of a taxpayer; or

6. Refuse to disclose to the Department of Taxation any information with respect to the income or net profits of a taxpayer; or

7. Fail to comply with the provisions of this Ordinance or answer a subpoena of the Department of Taxation; or

8. Fail, as an individual charged with the responsibility to withhold and remit from the wages of employees the tax to be paid to the Village of Bellville in accordance with the provisions of this Ordinance; or

9. Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Ordinance.

Whoever violates any provisions set forth above shall be guilty of a misdemeanor in the first degree and may be assessed such penalties, including fines and/or imprisonment as set forth in the Ohio Revised Code.

All prosecutions under this Article 10 shall begin within the time specified in Section 718.06 of the Ohio Revised Code, except in the case of fraud, omission of twenty five percent (25%) or more of taxable income, or failure to file a return, prosecution may begin within six (6) years after commission of such an offense.

Whoever fails, neglects or refuses to make any return, questionnaire or declaration required by this chapter, or who refuses to pay Bellville Village Income Tax, or the penalties and interest thereon imposed by this Section, or who refuses to permit the Village Clerk/Treasurer, or any duly authorized agent, to examine the books, records and papers, or who knowingly makes any incomplete, false or fraudulent return or who attempts to do anything whatever to avoid the payment of the whole or any part of the Bellville Village Income Tax, shall be fined not less than one hundred dollars and 00/100 cents ($100.00) NOR MORE THAN FIVE HUNDRED DOLLARS AND 00/100 CENTS ($500.00) or imprisoned not more than sixty (60) days, or both ON A FIRST OFFENSE. UPON ANY SUBSEQUENT OFFENSE, THE OFFENDER SHALL BE IMPRISONED FOR A PERIOD OF NOT LESS THAN TWO (2) DAYS BUT NOT MORE THAN SIXTY (60) DAYS. THE COURT SHALL ALSO IMPOSE A FINE OF NOT LESS THAN ONE HUNDRED DOLLARS AND 00/100 CENTS ($100.00) BUT NOT MORE THAN FIVE HUNDRED DOLLARS AND 00/100 CENTS ($500.00) ON ANY SUBSEQUENT OFFENSE. The failure of any employer or taxpayer to receive or procure a return, questionnaire or declaration form shall not excuse such person from making a return, questionnaire or declaration or from paying the tax.