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S <br />I. When the amount of tax shown as due on an amended return is <br />paid when the return is filed. <br />2. When a tax due but not shown on a return is assessed by the tax <br />Collector and is paid within 30 days after the date of the proposed <br />notice of assessment of the tax <br />C. Nesli ence. <br />1. Finding of negligence. For negligent failure to comply with the <br />provisions of this Ordinance, without intent to defraud, the Tax <br />Collector shall assess a penalty equal to ten percent (10 %) of the <br />deficiency due to the negligence. <br />2. Large tax deficiency. If a taxpayer understates their tax liability <br />pursuant to this Ordinance by twenty -five percent (25 %) or more, <br />the Tax Collector shall assess a penalty equal to twenty -five <br />percent (25 %) of the deficiency. <br />3. No double penalty. If a penalty is assessed under this <br />Ordinance for fraud, no additional penalty for negligence shall be <br />assessed with respect to the same deficiency. <br />D. Fraud. If there is a deficiency or delinquency in payment of the gross <br />receipt vehicle tax because of fraud with intent to evade the tax, the <br />Tax Collector shall assess a penalty equal to fifty percent (50 %) of the <br />total deficiency. <br />E. Attempt to Evade or Defeat Tax. Any person who willfully attempts, <br />or any person who aids or abets any person to attempt in any manner <br />to evade or defeat the tax or its. payment, shall, in addition to other <br />penalties provided by law, be guilty of a Class H felony. <br />SECTION 6. Misdemeanor for Willful Violation. Any person, firm, <br />corporation or association who willfully attempts in any manner to evade a tax imposed <br />herein or who willfully refuses to pay the tax and file a return shall, in addition to the <br />penalties provided by law herein, be guilty of a Class 3 Misdemeanor and shall pay a $50 <br />fine. <br />SECTION 7. Appeals. <br />The Tax Collector is authorized to hear requests from taxpayers for relief from or <br />compromise of penalties and other administrative matters involving the collection of this <br />tax. The Tax Collector is authorized, for good cause shown, to compromise or forgive <br />any portion of the tax. The Tax Collector will consider such requests and will inform the <br />Taxpayer of the decision in writing within 10 working days. <br />3 <br />