A. If a taxpayer fails to pay any tax due on a return by its due date, the director shall add a penalty in accordance with RCW 82.32.090(1) (as now enacted or hereafter amended).

B. If the director determines that a taxpayer has substantially underpaid any tax as defined in RCW 82.32.090(2), the director may add a penalty to the tax owed in accordance with RCW 82.32.090(2) (as now enacted or as hereafter amended).

C. A citation or criminal complaint issued to collect taxes, fees, assessments, interest or penalties shall include an added penalty in accordance with RCW 82.32.090(3) (as now enacted or hereafter amended).

D. If the director finds that a person has engaged in any taxable business or activities under this title without a license required by Chapter 5.10 ACC, the director shall impose a penalty in accordance with RCW 82.32.090(4) (as now enacted or hereafter amended). No penalty shall be imposed under this subsection if the person obtains the required license before receiving written notice of the licensing requirement from the director.

E. If the director determines that all or any part of a taxpayer’s deficient tax payment resulted from the taxpayer’s failure to follow specific city written tax reporting instructions, the director shall assess a penalty in accordance with RCW 82.32.090(5) (as now enacted or hereafter amended).

F. If the director finds that all or any part of a taxpayer’s deficient tax payment resulted from an intent to evade the tax, the director shall assess a penalty in accordance with RCW 82.32.090(6) (as now enacted or hereafter amended).

G. The director may impose the penalties in this section cumulatively on any city tax owed, except that the penalties of subsections E and F of this section shall not be imposed on the same delinquent tax. This subsection does not prohibit or restrict the application of other penalties authorized by law.

H. If future changes to RCW 82.32.090 are deemed invalid, the provisions of RCW 82.32.090 incorporated into this section at the time of its enactment shall apply. (Ord. 6921 § 1 (Exh. A), 2023.)