[R.O. 2016 § 605.210; Ord. No. 17-15 § 1, 3-15-2017]
A. 
To the extent allowed by law, the City Clerk shall add the following penalties for all license fees paid after the annual due date for license fees as set out in Section 605.090:
1. 
For failure to timely apply for license and/or submit the required statement pursuant to Section 605.070, unless it is shown that the failure was due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent:
a. 
One (1) month or less delinquent: five percent (5%) of fee.
b. 
Between one (1) month and one (1) day and two (2) months delinquent: ten percent (10%) of fee.
c. 
Between two (2) months and one (1) day and three (3) months delinquent: fifteen percent (15%) of fee.
d. 
Between three (3) months and one (1) day and four (4) months delinquent: twenty percent (20%) of fee.
e. 
More than four (4) months delinquent: twenty-five percent (25%) of fee.
2. 
For failure to timely pay the license fee in full pursuant to Section 605.130, unless it is shown that the failure was due to reasonable cause and not the result of willful neglect, evasion or fraudulent intent, negligence or intentional disregard of law: five percent (5%) of the deficiency.
a. 
The City Clerk 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 City Clerk assesses a penalty on such basis under this Subsection.
b. 
Provided, however, the City Clerk shall add the maximum penalties allowed by law if less than the penalties stated above.
B. 
To the extent allowed by law, any person who shall exercise or attempt to exercise, engage in or carry on in the City any of the businesses, trades or occupations, including, but not limited to, manufacturers, for which a license is required under this Chapter, without first having delivered to the City Clerk the statement required by Section 605.070, paid the license tax and obtained the license required under this Chapter, and any person who shall otherwise violate or fail to comply with any of the provisions of this Chapter shall upon conviction be subject to punishment as provided in Section 100.220 of this Code.
C. 
To the extent allowed by law, any person who shall make or file with the City Clerk any statement, under oath, required by this Chapter, which is false, shall on conviction thereof forfeit any license based upon such false statement and shall be punished as provided in Section 100.220 of this Code.
[R.O. 2016 § 605.215; Ord. No. 17-15 § 1, 3-15-2017]
It shall be the duty of the City Clerk to carefully examine all statements filed with him/her, and to notify the City Attorney of, and to prosecute, all violations of this Chapter. Before instituting any prosecution based upon a false or incorrect statement filed with him/her, the City Clerk shall give the person making such statement an opportunity to explain and correct the statement, if inadvertently made. It shall also be the duty of the City Clerk to enforce collection of any and all amounts past due for license taxes or fees under this Chapter by suit in any court of competent jurisdiction, together with the applicable statutory interest (at a rate equal to the adjusted prime rate charged by banks, rounded to the nearest percent, which shall become effective January 1 of each succeeding year), penalty and reasonable attorneys' fees for prosecuting such suit.
[R.O. 2016 § 605.220; Ord. No. 17-15 § 1, 3-15-2017]
To the extent allowed by law, any "merchant," "business or occupation" as defined in Section 605.010 making a statement in his/her application for a license under this Chapter showing the annual gross receipts in an amount less than the true amount thereof, or making a false statement as to any other condition or factor upon which the license fee is or shall be based, the effect of which would be to reduce the amount of such license fee, shall pay to the City the additional amount of license fee found to be due, plus a penalty of twenty-five percent (25%) of such additional amount plus one percent (1%) per month or fraction thereof on such additional amount from the date when the original license fee became due and payable, in addition to any other penalties prescribed herein.