A. If the director does not receive payment of any tax due on a return to be filed by a taxpayer by the due date, the director shall add a penalty in accordance with RCW 82.32.090(1) as it now exists or as it may hereafter be amended.

B. If the director determines that any tax has been substantially underpaid as defined in RCW 82.32.090(2), there shall be added a penalty in accordance with RCW 82.32.090(2) as it now exists or as it may hereafter be amended.

C. If a warrant, citation, or criminal complaint is issued by the director for the collection of taxes, fees, assessments, interest, and/or penalties, there shall be added thereto a penalty in accordance with RCW 82.32.090(3) as it now exists or as it may hereafter be amended.

D. If the director finds that a person has engaged in any business or performed any act upon which a tax is imposed under this title and that person has not obtained from the finance department a registration certificate as required by BMC 6.05.030, the director shall impose a penalty in accordance with RCW 82.32.090(4) for the period that the person was not registered as required by BMC 6.05.030. The director shall not impose the penalty under this subsection (D) if a person who has engaged in business taxable under this title without first having registered, as required by BMC 6.05.030, prior to any notification by the director of the need to register, obtains a registration certificate from the city.

E. If the director finds that all or any part of a deficiency resulted from the disregard of specific written instructions as to reporting or tax liabilities, the director shall add a penalty in accordance with RCW 82.32.090(5) as it now exists or as it may hereafter be amended.

F. If the director finds that all or any part of the deficiency resulted from an intent to evade the tax payable hereunder, the director shall assess a penalty in accordance with RCW 82.32.090(6) as it now exists or as it may hereafter be amended.

G. The penalties imposed under subsections (A) through (E) of this section can each be imposed on the same tax found to be due. This subsection does not prohibit or restrict the application of other penalties authorized by law.

H. The director may not impose both the evasion penalty and the penalty for disregarding specific written instructions on the same tax found to be due.

I. For purposes of this section, “return” means any document a person is required by the city of Bellingham to file to satisfy or establish a tax or fee obligation that is administered or collected by the city and that has a statutorily defined due date.

J. If incorporation in the city of Bellingham code of future changes to RCW 82.32.090 is deemed invalid, then the provisions of RCW 82.32.090 existing at the time this chapter is effective shall apply. [Ord. 2007-12-100; Ord. 2004-12-084; Ord. 2002-12-106].