4.45.190 Failure to file return – Fee – Penalty.
(a) If a taxpayer fails to file a return as provided in KGBC 4.45.170(a) by January 15 of the tax year and, as allowed under KGBC 4.45.180, the assessor prepares a valuation based upon information available or obtained by the assessor of the taxable property (also referred to as a “forced filing”) the taxpayer shall be subject to a fee of $200 for the costs of the assessor’s preparation of the forced filing return. Upon formal request by the taxpayer, the assessor may grant an extension of up to 30 days to submit the return. The assessor shall notify the taxpayer of the fee as of the date of mailing of personal property assessment notices.
(b) A person or entity that knowingly makes a false affidavit to a business personal return required by this chapter relative to the amount, location, kind or value of property subject to taxation with intent to evade the taxation is guilty of a violation. Upon conviction, the person or entity is subject to a fine of not more than $1,000. [Ord. No. 1618, §1, 2-27-12; Ord. No. 1607, §11, 10-3-11; Ord. No. 558, §15, 2-18-86. Code 1974 §45.11.070.]
Annotation – Under a tax ordinance that requires a listing of all personal property in a sworn statement, the city has power to impose punishment, including fine or imprisonment. It would be impractical and without precedent to hold that a violation of every duty imposed on a taxpayer could only be punished by one of the collection remedies such as foreclosure, levy, distress and sale of the taxpayer’s property. Anchorage v. Campbell, 13 Alas 739, 105 F. Supp 607, 1952; Valdez v. Fish, 4 Alas 427, 1911.
State Law Reference – Similar provisions, AS 29.45.140.