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D. Any final judgment for which a recovery is granted by any court of competent <br />jurisdiction for tax, penalties, interest, or costs paid by any person shall be paid in <br />the same manner, as provided in subsection (3) of this section, upon the filing <br />with the Director a certified copy of the order or judgment of the court. <br />E. The rate of interest on overpayments of taxes on refunds or credits of amounts <br />paid or other recovery allowed a taxpayer shall be in accordance with RCW <br />82.32.060 as it now exists or as it may be amended. <br />F. If subsection E of this section is held to be invalid, then the provisions of ROW <br />82.32.060 existing at the effective date of this ordinance shall apply (Mandatory) <br />.110 Late payment - Disregard of written instructions - Evasion - Penalties. <br />A. If payment of any tax due on a return to be filed by a taxpayer is not received by <br />the Director by the due date, the Director shall add a penalty in accordance with <br />RCW 82.32.090(1), as it now exists or as it may be amended. <br />B. If the Director determines that any tax has been substantially underpaid as <br />defined in RCW 82.32.090(2), there shall be added a penalty in accordance with <br />RCW 82.32.090(2), as it now exists or as it may be amended. <br />C. If a citation or criminal complaint is issued by the Director for the collection of <br />taxes, fees, assessments, interest or penalties, there shall be added thereto a <br />penalty in accordance with RCW 82.32.090(3), as it now exists or as it may be <br />amended. <br />D. If the Director finds that a person has engaged in any business or performed any <br />act upon which a tax is imposed under this title and that person has not obtained <br />from the Director a license as required by TMC 5.04, the Director shall impose a <br />penalty in accordance with RCW 82.32.090(4), as it now exists or as it may be <br />amended. No penalty shall be imposed under this subsection (4) if the person <br />who has engaged in business without a license obtains a license prior to being <br />notified by the Director of the need to be licensed. <br />E. If the Director determines that all or any part of a deficiency resulted from the <br />taxpayer's failure to follow specific written tax reporting instructions, there shall <br />be assessed a penalty in accordance with RCW 82.32.090(5), as it now exists or <br />as it may be amended. <br />F. If the Director finds that all or any part of the deficiency resulted from an intent to <br />evade the tax payable, the Director shall assess a penalty in accordance with <br />RCW 82.32.090(6), as it now exists or as it may be amended. <br />G. The penalties imposed under subsections A through E above of this section can <br />each be imposed on the same tax found to be due. This subsection does not <br />prohibit or restrict the application of other penalties authorized by law. <br />H. The Director shall not impose both the evasion penalty and the penalty for <br />disregarding specific written instructions on the same tax found to be due. <br />I. For the purposes of this section, "return" means any document a person is <br />required by the City to file to satisfy or establish a tax or fee obligation that is <br />administered or collected by the City, and that has a statutorily defined due date. <br />J. If incorporation into the City code of future changes to RCW 82.32.090 is <br />deemed invalid, then the provisions of RCW 82.32.090 existing at the time this <br />ordinance is effective shall apply. (Mandatory) <br />Draft B&O Administrative Provisions Page 7 of 16 39 <br />