Article VIII: FINES AND PENALTIES FOR VIOLATION OF ORDINANCE
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Section 8.01 Interest.

If for any reason the tax is not paid when due, interest at the rate of six percent (6%) 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 therefore shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.

COMMENT: See 53 P.S. Section 6913(VIII) which permits the recovery of costs of collection, penalties and interest where suit is brought for the recovery of earned income taxes.

Section 8.02. Bad Checks.

If any check received in payment of taxes, fines or penalties is returned unpaid by the bank, there shall be added to the amount due, a minimum of twenty dollars ($20.00) plus additional costs.

Section 8.03. Fines and Penalties for Violation of Ordinances or Resolutions.

A. Any person who fails, neglects, or refuses to make a return as required by the Ordinance or Resolution, any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees, or fails, neglects or refuses to deduct or withhold the tax from his employees, any person who refuses to permit the Earned Income Tax Administrator or any agent designated by them 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 the Ordinance or Resolution, shall upon conviction thereof before any justice of the peace, alderman or magistrate, or court of competent jurisdiction in the county or counties in which the political subdivision imposing the tax is located, be sentenced to pay a fine of not more than five hundred dollars ($500.00) for each offense, and costs, and, in default of payment of said fine and costs to be imprisoned for a period not exceeding thirty (30) days.

B. Any person who divulges any information which is confidential under the provisions of the Ordinance or Resolution, shall, upon conviction thereof before any justice of the peace, alderman or magistrate, or court of competent jurisdiction, be sentenced to pay a fine of not more than five hundred dollars ($500.00) for each offense, and costs, and, in default of payment of said fines and costs to be imprisoned for a period not exceeding thirty (30) days.

C. Each day that a corporation, political subdivision, association, company, firm, person or other entity violates the Ordinance or Resolution may be considered as a separate offense and is punishable as aforementioned in (A) above, for each such offense.

D. The Penalties imposed under this section shall be in addition to any other penalty imposed by any other section of the Ordinance or Resolution.

E. The failure of any person to receive or procure forms required for making a return as required by the Ordinance or Resolution shall not excuse him from making such return.

COMMENT: See, Section 13, Article IX of the LTEA, 53 P.S. Section 6913(IX).