§ 13-230. Payment; surcharge for delinquency.

(a)

Every remittance of taxes imposed by this article shall be made by bank draft, certified check, money order or certificate of deposit, to the recorder-treasurer, who shall issue a receipt therefor to the taxpayer and pay the money into the city treasury to be kept and accounted for as provided by law.

(b)

If any taxpayer fails to make the return required by this article, or makes a return but fails to remit in whole or in part the proper amount of tax, there shall be added to the amount of the tax unpaid, from the date such tax should have been paid, a penalty in the amount of five (5) per cent of the tax for the first month, or fraction thereof, of delinquency and one (1) per cent of the tax for each succeeding month, or fraction thereof, of delinquency; provided, that if such failure is due to reasonable cause, the recorder-treasurer may waive or remit these penalties in whole or in part.

(c)

If the failure to pay is due to fraud or intent to evade this article and the rules and regulations promulgated thereunder, there shall be added an additional penalty of twenty-five (25) per cent of the amount of the tax, exclusive of penalties.

(d)

The penalties so added shall be collected at the same time and in the same manner and as a part of the tax.

(Code 1971, § 23-30)

State law reference

Similar provisions, W. Va. Code, § 11-10-1 et seq.