FY1968-11 Amending Penalty for Nonfiling and Personal Property Tax Paymentafter its adoption.
ADOPTED by the Kodiak Island Borough this 3rd day of
August, 1967.
AN ORDINANCE, AMENDING THE PENALTY FOR NONFILING AND
PAYMENT OF PERSONAL PROPERTY TAX:
BE IT ORDAINED by the Assembly of the Kodiak Island Borough:
Section 1. Chapter 3, Subchapter 2, Section 3 is amended to read
as follows:
"Section 3. Penalties. Any person who fails, refuses
or neglects to file a personal property return in
accordance with Section 1 and Section 2 of this Subchap-
ter shall be liable for a penalty of ten per cent (10 %)
of the tax assessed against said personal property as
assessed by the Borough Assessor, in accordance with
Section 1 of this Subchapter. Said person shall pay
interest at the rate of eight per cent (8 %) per annum,
exclusive of penalty, from the due date until paid in
full. In addition to the foregoing remedies, any person
failing to submit a personal tax return or additional
information in regard thereto shall be deemed guilty of
a misdemeanor, and upon conviction - shall b subject-to
- --
imprisonment for a period of not more than thirty (30)
days and /or a fine of not more than Three Hundred and
No /100ths ($300.00) Dollars. This Section shall apply
to all persons having personal property within the
Kodiak Land Borough, irrespective of residence.
Section 2. This ordinance shall become effective thirty (30) days
ATTEST:
CLERK
KODIAK ISLAND BOROUGH
ORDINANCE NO. 67 -11 - 0
First Reading: July 20, 1967
Second Reading: August 3, 1967
Public Hearing Date: August 3, 1967
KODIAK ISLAND BOROUGH
BY: � t 4��, _ ( l (, �L
CHAIRMAN