(a) All fees imposed by this subpart which are delinquent shall bear interest at the rate of 10 percent per annum, and any person who has failed to pay the fees when they became due shall be charged a penalty of five percent of the amount of the unpaid fees. Any person or employer who fails or refuses to withhold any fees payable under this subpart, or who fails to pay those fees after withholding them, shall be liable to the county for those fees, as well as for the interest thereon at the rate of 10 percent per annum. The minimum penalty imposed against any person or employer shall be two hundred fifty dollars ($250). The revenue commissioner, if a good and sufficient reason is shown for the failure to pay the tax within the time required, may waive or remit the penalty and interest, or a portion of either, upon payment of the tax due.

(b) In addition to the penalties imposed under subsection (a), upon conviction, a person subject to this subsection is guilty of a Class B misdemeanor and is subject to a fine of not less than the amount otherwise due under this subpart, including penalties and interest, or five thousand dollars ($5,000), whichever is less. This subsection applies to each of the following:

(1) Any person or employee who fails, neglects, or refuses to pay a fee.

(2) Any employer who fails to withhold fees, or to pay over to the county the fees, penalties, or interest imposed by this subpart.

(3) Any person required to file a return under Section 45–44–244.33 who fails, neglects, or refuses to permit the revenue commissioner, or his or her designee, to examine his or her books, records, and papers for any purpose authorized by this subpart.

(4) Any person required to file a return under Section 45–44–244.33 who knowingly makes any incomplete, false, or fraudulent return.