892.06 SUIT FOR COLLECTION OF TAX.
(a) The Income Tax Officer may sue in the name of the Township for the recovery of taxes due and unpaid under this chapter.
(b) Any suit brought to recover the tax imposed by this chapter shall be begun within three years after such tax is due or within three years after the declaration or return has been filed, whichever date is later, provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
(1) Where no declaration or return was filed by any person, although a declaration or return was required to be filed by him under provisions of this chapter, there shall be no limitation.
(2) Where an examination of the declaration or return filed by any person, or of other evidence relating to such declaration or return in the possession of the Income Tax Officer, reveals a fraudulent evasion of taxes, there shall be no limitation.
(3) In the case of substantial understatement of tax liability of twenty-five percent or more, and no fraud, suit shall be begun within six years.
(4) Where any person has deducted taxes under the provisions of this chapter and has failed to pay the amounts so deducted to the Officer, or where any person has willfully failed or omitted to make the deductions required by this section, there shall be no limitation.
(5) This section shall not be construed to limit the Township from recovering delinquent taxes by any other means provided by law.
(c) The Officer may sue for recovery of an erroneous refund, provided such suit is begun two years after making such refund, except that the suit may be brought within five years if it appears that any part of the refund was induced by fraud or misrepresentation of material fact.
(Ord. 670. Passed 10-17-90.)
892.07 INTEREST AND PENALTIES.
If for any reason the tax is not paid when due, interest at the rate of six percent per annum on the amount of said tax, and an additional penalty of one-half of one percent of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed. (Ord. 670. Passed 10-17-90.)
The owner of any apartment house or rental unit located in the Township, or the authorized representative of the owner, shall submit to the Secretary of the Township a list of the occupants, consisting of the names and apartment designations of all persons eighteen years of age and older residing in the apartment house or rental unit and who are not transient occupants. The list shall be submitted within sixty days from December 31, 1990, and shall be updated quarterly thereafter, every April 1, July 1, October 1 and January 1. (Ord. 670. Passed 10-17-90.)
892.09 DIVULGING CONFIDENTIAL INFORMATION.
No person shall divulge any information which is confidential under the provisions of this chapter.
(Ord. 670. Passed 10-17-90.)
(a) Any person who fails, neglects or refuses to make any declaration or return required by this chapter, any employer who fails, neglects or refuses to deduct or withhold the tax from his employees, any person who refuses to permit the Income Tax Officer or any agent designated by him to examine his books, records and papers, and any person who knowingly makes any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this chapter, shall be fined not more than five hundred dollars ($500.00) and costs and, in default of payment thereof, shall be imprisoned not more than thirty days for each offense. A separate offense shall be deemed committed each day during or on which a violation occurs or continues.
(b) The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this chapter.
(c) The failure of any person to receive or procure forms required for making the declaration or returns required by this chapter shall not excuse him from making such declaration or return.
(Ord. 670. Passed 10-17-90.)
1991 Replacement