[Ord. No. 19-599, 12-9-2019]
A.
All
license fees not paid to the Village by the person required to remit
the same on the date when the same becomes due and payable to the
Director of Revenue shall bear interest at the rate determined by
Section 32.065, RSMo., from and after such date until paid.
B.
In
case of failure to apply for any license fee required by this Chapter
on or before the date prescribed therefor, determined with regard
to any extension of time for making an application, unless it is shown
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the amount required to be shown as tax on such return five percent
(5%) of the amount of such tax if the failure is not for more than
one (1) month, with an additional five percent (5%) for each additional
month or fraction thereof during which such failure continues, not
exceeding twenty-five percent (25%) in the aggregate.
C.
In
case of failure to pay the full amount of any license fee due hereunder
on or before the date prescribed therefor, determined with regard
to any extension of time for payment, unless it is shown, by the applicant,
that such failure is due to reasonable cause and not the result of
willful neglect, evasion or fraudulent intent, there shall be added
to the tax an amount equal to five percent (5%) of the deficiency.
The Village shall, upon request by a taxpayer, apprise the taxpayer
of the factual basis for the finding of negligence, or the specific
rules or regulations disregarded if the Village assesses a penalty
under this Subsection.
D.
Any person, including any employer of any person, who fails to comply with, or commits any violation of, any provision of this Chapter 605 shall be guilty of an ordinance violation, and shall be punishable, upon conviction thereof, for an amount not to exceed five hundred dollars ($500.00). This fine shall be in addition to any other penalties prescribed in this Code or ordinances of the Village or the laws of the State; and each day such failure to comply or such violation continues shall be deemed a separate offense.
[Ord. No. 19-599, 12-9-2019]
