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Is hereby amended to read as follows: <br /> 3.19.110 Late payment—Disregard of written instructions—Evasion— <br /> Penalties. <br /> A. If payment of any tax due on a return to be filed by a taxpayer is not <br /> received by the director by the due date, the director shall add a penalty in <br /> accordance with RCW 82.32.090(1), as it now exists or as it may be amended. <br /> B. If the director, determines that any tax has been substantially underpaid <br /> as defined in RCW 82.32.090(2), there shall be added a penalty in accordance <br /> with RCW 82.32.090(2) as it now exists or as it may be amended. <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 in accordance with RCW 82.32.090(2) as it now exists or as it may be <br /> amended. <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 in accordance with RCW 82.32.090(2) as it now <br /> exists or as it may be amended. No penalty shall be imposed under this <br /> subsection if the person who has engaged in business without a license obtains <br /> a license prior to being notified by the director of the 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 in accordance with RCW 82.32.090(2) as it now <br /> exists or as it may be amended. <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 in accordance <br /> with RCW 82.32.090(2) as it now exists or as it may be amended. <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 director shall not impose both the evasion penalty and the penalty for <br /> disregarding specific written instructions on the same 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 /> J. If incorporation into the City of Everett code of future changes to RCW <br /> 82.32.090 is deemed invalid, then the provisions of RCW 82.32.090 existing at <br /> the time this ordinance is effective shall apply. <br /> Section 5. Section 1, Subsection 3.19.150 [EMC 3.19.150] Ordinance 2809-04 <br /> (2004) which reads as follows: <br /> 3.19.150 Judicial review of city council decision. <br /> 6 <br />