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<br />~ <br />e 3.660 Procedural Matters. The provisions of ORS chapters 305, 314 and <br /> 316 (as amended from time to time), including but not limited to <br /> provisions pertaining to audit and examination of reports and returns, <br /> determination of deficiencies, interest, penalties, assessments, claims for <br /> refund, conferences, appeals to the director and appeals to the Oregon Tax <br /> Court, and the procedures relating thereto, shall apply to the determina- <br /> tion of taxes, penalties and interest under this Act, except where this <br /> Act provides, or the context requires, otherwise. A taxpayer may utilize <br /> the procedure respecting appeals to the small claims division of the Oregon <br /> Tax Court as provided in ORS Chapter 305. <br /> 3.662 Partial Invalidity. If any section of this Act or the application <br /> thereof to any person or circumstance shall, to any extent, be <br /> invalid or unenforceabl~, the remainder of this Act, or the application of <br /> such section to,persons or circumstances other than those to which it is <br /> held invalid or unenforceable, shall not be affected thereby, and each sec- <br /> tion of this Act shall be valid and be enforced to the fullest extent per- <br /> mitted by law. <br /> 3.998 Personal Income Tax Act'- Penalties. <br /> (1) Any employer that fails to file the returns required by sec- <br /> tion 3.620(2) and section 3.620(3) when due shall be punished by fine of not <br /> to exceed $1,000, or confinement in jail not to exceed one year, or both <br />e fine and imprisonment. <br /> (2) In addition to penalties and interest imposed pursuant to <br /> section 3.628, any taxpayer that fails to file the return required by sec- <br /> tion 3.626 when due shall be punished by fine not to exceed $1,000, or con- <br /> finement in jail not to exceed one year, or both fine and imprisonment. <br /> (3) The penalties provided herein shall be in addition to, and <br /> not in lieu of, any assessments, penalties or enforcement actions, civil or <br /> criminal, available to or undertaken by the department on behalf of the <br /> city in administering the tax imposed by this Act. <br /> Passed by the City Council this Approved by the Mayor this <br /> ____ day of October, 1985 ____ day of October, 1985 <br /> City Recorder Mayor <br />e <br /> Ordinance - 12 <br />