§ 25-23. Penalties for non-payment or not filing return.

Any purchaser willfully failing or refusing to pay the tax imposed by section 25-17 or to file any required return shall be subject to the following:

(1)

In the case of willful neglect, willful negligence, or fraud, penalties shall be assessed at the rate of five percent per month of the delinquent tax, not to exceed a total penalty (not including interest) of 25 percent. The penalty for failure to file a return shall not be less than $15.00.

(2)

In the case of a fraudulent return or a wilful intent to evade payment of the tax, the seller making such fraudulent return or willfully attempting to evade payment of the tax shall be liable for a specific penalty of 100 percent of the tax.

(3)

Penalties shall be computed on the net tax due after application of any overpayments.

(Code 1960, § 25-10; Ord. No. 970352, § 1, 10-27-97)