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director shall assess a penalty equal to twenty-five percent of the amount of <br /> additional tax found due. No penalty added shall be less than five dollars. <br /> C. If a citation or criminal complaint is issued by the director for the collection <br /> of taxes, fees, assessments, interest or penalties, there shall be added thereto a <br /> penalty of ten percent of the amount due, but not less than ten dollars. <br /> D. If the director finds that a person has engaged in any business or <br /> performed any act upon which a tax is imposed under this title and that person <br /> has not obtained from the director a license as required by this chapter, the <br /> director shall impose a penalty of five percent of the amount of tax due from that <br /> person for the period that the person was not licensed. No penalty shall be <br /> imposed under this subsection if the person who has engaged in business <br /> without a license obtains a license prior to being notified by the director of the <br /> need to be licensed. <br /> E. If the director determines that all or any part of a deficiency resulted from <br /> the taxpayer's failure to follow specific written tax reporting instructions, there <br /> shall be assessed a penalty of ten percent of the amount of the additional tax <br /> due. <br /> 1. A taxpayer fails to follow specific written tax reporting instructions when <br /> the director has informed the taxpayer in writing of the taxpayer's tax obligations <br /> and the taxpayer fails to act in accordance with those instructions unless the <br /> director has not issued final instruction because the matter is under appeal <br /> pursuant to this chapter. The director shall not assess the penalty under this <br /> subsection E upon any taxpayer that has made a good faith effort to comply with <br /> the specific written instructions provided by the director to that taxpayer. <br /> 2. Specific written instructions may be given as a part of a tax assessment, <br /> audit, determination, or closing agreement; provided, that such specific written <br /> instructions shall apply only to the taxpayer addressed or referenced on such <br /> documents. <br /> 3. Any specific written instructions by the director shall be identified as such <br /> and shall inform the taxpayer that failure to follow the instructions may subject <br /> the taxpayer to the penalties imposed by this subsection. <br /> F. If the director finds that all or any part of the deficiency resulted from an <br /> intent to evade the tax payable, the director shall assess a penalty of fifty percent <br /> of the additional tax found to be due. <br /> G. The penalties imposed under subsections A through D of this section can <br /> each be imposed on the same tax found to be due. This subsection does not <br /> prohibit or restrict the application of other penalties authorized by law. <br /> H. The penalties authorized by subsections E and F of this section shall be <br /> assessed in accordance with the provisions of this chapter governing <br /> assessment of tax deficiencies. The director shall not impose both the evasion <br /> penalty and the penalty for disregarding specific written instructions on the same <br /> tax found to be due. <br /> I. For the purposes of this section, "return" means any document a person is <br /> required by the city of Everett to file to satisfy or establish a tax or fee obligation <br /> that is administered or collected by the city, and that has a statutorily defined due <br /> date. (Ord. 2809-04 § 1 (part), 2004) <br /> 5 <br />