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, . - e city, and the department shall have power to permit or require either the segregated method of reporting or the apportionment method of reporting, under rules and regulations adopted by the department, so as fairly and accurately to reflect the taxable income of the business done within the city. (2) The provisions of section 3.652(1) dealing with the apportion- ment of income earned from sources both within and without the city are de- signed to allocate to the city on a fair and equitable basis a proportion of such income earned from sources both within and without the city. Any tax- payer may submit an alternative basis of apportionment with respect to his/ her own income and explain that basis in full in his/her return. If approved by the depar~ment that method will be accepted as the basis of allocation. 3.660 Procedural Matters. The provisions of ORS chapters 305, 314 and ~ 316 (as amended from time to time), including but not limited to provisions pertaining to audit and examination of reports and returns, determination of deficiencies, interest, penalties, assessments, claims for refund, conferences, appeals to the director and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determina- tion of taxes, penalties stJd interest under this Act, except where this Act provides, or the context requires, otherwise. A taxpayer may utilize , the procedure respecting appeals to the small claims division of the Oregon e Tax Court as provided in ORS Chapter 305. 3.662 Partial Invalidity. If any section of this Act or the application thereof to any person or circumstance shall, to any extent, be invalid or unenforceable, the remainder of this Act, or the application of such section to persons or circumstances other than those to which it is held invalid or unenforceable, shall not be affected thereby, and each sec- tion of this Act shall be valid and be enforced to the fullest extent per- mitted by law. - 3.998 Personal Income Tax Act - Penalties. (1) Any employer that fails to file the returns required by sec- tion 3,620(2) and section 3.620(3) when due shall be punished by fine of not to exceed $1,000, or confinement in jail not to exceed one year, or both fine and imprisonment. (2) In addition to penalties and interest imposed pursuant to section 3.628, any taxpayer that fails to file the return required by sec- tion 3.626 when due shall be punished by fine not to exceed $1,000, or con- finement in jail not to exceed one year, or both fine and imprisonment. (3) The penalties provided herein shall be in addition to, and not in lieu of, any assessments, penalties or enforcement actions, civil or criminal, available to or undertaken by the department on behalf of the city in administering the tax imposed by this Act. e Passed by the City Council this Approved by the Mayor this ____ day of October, 1985 ---- day of October, 1985 Ordinance - 12