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1. Against a person who is not currently registered or licensed or has not <br /> filed a tax return as required by this chapter for taxes due within the period <br /> commencing ten years prior to the close of the calendar year in which the person <br /> was contacted in writing by the Director. <br /> 2. Against a person that has committed fraud or who misrepresented a <br /> material fact; or <br /> 3. Against a person that has executed a written waiver of such limitations. <br /> 3.19.100 Overpayment of tax, penalty, or interest—Credit or <br /> refund—Interest rate—Statute of limitations. <br /> A. If, upon receipt of an application for a refund, or during an audit or <br /> examination of the taxpayer's records and tax returns, the Director determines <br /> that the amount of tax, penalty, or interest paid is in excess of that properly due, <br /> the excess amount shall be credited to the taxpayer's account or shall be <br /> refunded to the taxpayer. Except as provided in subsection B of this section, no <br /> refund or credit shall be made for taxes, penalties, or interest paid more than four <br /> (4) years prior to the beginning of the calendar year in which the refund <br /> application is made or examination of records is completed. <br /> B. The execution of a written waiver shall extend the time for applying for, or <br /> making a refund or credit of any taxes paid during, or attributable to, the years <br /> covered by the waiver if, prior to the expiration of the waiver period, an <br /> application for refund of such taxes is made by the taxpayer or the Director <br /> discovers that a refund or credit is due. <br /> C. Refunds shall be made by means of vouchers approved by the Director <br /> and by the issuance of a city check or warrants drawn upon and payable from <br /> such funds as the city may provide. <br /> D. Any final judgment for which a recovery is granted by any court of <br /> competent jurisdiction for tax, penalties, interest, or costs paid by any person <br /> shall be paid in the same manner as provided in subsection C of this section, <br /> upon the filing with the Director a certified copy of the order or judgment of the <br /> court. <br /> E. 1. For refunds of amounts paid or other recovery allowed to a taxpayer after <br /> December 31, 1991, and before July 1, 2002, the rate of interest shall be the rate <br /> as computed by taking seventy-five percent of the current (daily) state pool rate <br /> compounded annually. <br /> 2. For refunds or credits of amounts paid or other recovery allowed to a <br /> taxpayer after July 1, 2002, and before January 1, 2005, the rate of interest shall <br /> be the federal short-term interest rate as outlined for assessments under Section <br /> 3.19.090 B. 2. and 3. less two percentage points. (Ord. 2583-02 § 10, 2002) <br /> 3. Interest on overpayments of taxes for periods beginning on or after January <br /> 1, 2005, shall be the average federal short term interest rate as outlined for <br /> assessments under .090(2)(c) plus two (2) percentage points. <br /> 3.19.110 Late payment—Disregard of written instructions— <br /> Evasion—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 equal to <br /> five (5) percent of the amount of the tax; and if the tax is not received on or <br /> before the last day of the month following the due date, the Director shall add a <br /> total penalty equal to fifteen (15) percent of the amount of the tax; and if the tax is <br /> not received on or before the last day of the second month following the due <br /> date, the Director shall add a total penalty equal to twenty-five (25) percent of the <br /> 7 <br />