Ordinance 1966-356 - Laserfiche WebLink

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SECTION 20. PENALTY FOR DEFICIENCIES CAUSED BY DISREGARD OF RULES. If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall be added ten per cent (10%) of the total amount of the deficiency; and in such case interest shall be collected at the rate of one per cent (1%) per month on the amount of the deficiency from the time the return was due, from the person required to file the return, which interest and addition shall become due and payable within ten days after written notice and demand by the Treasurer. SECTION 21. PENALTIES FOR DEFICIENCY CAUSED BY FRAUD. If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added fifty per cent (50%) of the total amount of the deficiency, and in such case the whole amount of the tax unpaid, including the additions, shall become due and payable ten days after written notice and demand by the Treasurer and an additional one per cent (1%) per month on said amounts shall be added from the date the return was due until paid. SECTION 22. INVESTIGATION OF RETAILER~' BOOKS. For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax due from any person, the Treasurer, or his duly authorized deputies, may hold investigations and hearings concerning any matters covered by this article, and may examine any relevant books, papers, records, or memoranda, of any such person and may require the attendance of such person, or any officer or employe of such person, or of any person having knowledge of such sales, and may take - 13 -