ARTICLE I. IN GENERAL
Sec. 21-4. Penalty for late
filing of return.
There is hereby imposed each
and every year a penalty for failure to file on or before March 1 of any
such year or on or before such other filing deadline imposed by County Code
Section 15-23, or the first day thereafter which is not a Saturday, a Sunday
or a legal holiday, the required return on tangible personal property,
business personal property, manufactured homes, or machinery and tools,
which shall be assessed and shall be come a part of the tax in accordance
with the following schedule:
|
Amount of Tax Due |
Penalty Equals |
|
$100.00 or more |
10% of tax due |
|
$10.00 to $99.00 |
$10.00 |
|
Less than $10.00 |
Amount of tax due |
Such penalty shall be added to the amount of the taxes or
levies due from such taxpayer, and, when collected by the treasurer, shall
be accounted for in his settlements.
Ord. No. O97-28, 10/1/97--effective January 1, 1998; Ord.
No. 07-19, 10/16/07) |
Back to Chapter Contents
Back to Code Contents
Home Page
Wednesday, October 17, 2007
|