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(C) No statute of limitations shall apply if a fraudulent tax return was filed by the <br /> taxpayer. <br /> 14. VOLUNTARY DISCLOSURE. For any locally imposed and administered tax for <br />' which a taxpayer has not received a written notice of an audit, investigation, or assessment from <br /> the local tax administrator, a taxpayer is entitled to file an application with the local tax <br /> administrator for a voluntary disclosure of the tax due. A taxpayer filing a voluntary disclosure <br /> application must agree to pay the amount of tax due, along with interest of one percent (1%) per <br /> month, for all periods prior to the filing of the application but not more than four(4) years before <br /> the date of filing the application. A taxpayer filing a valid voluntary disclosure application may <br /> not be liable for any additional tax, interest, or penalty for any period before the date the <br /> application was filed. However, if the taxpayer incorrectly determined and underpaid the <br /> amount of tax due, the taxpayer is liable for the underpaid tax along with applicable interest on <br /> the underpaid tax, unless the underpayment was the result of fraud on the part of the taxpayer, in <br /> which case the application shall be deemed invalid and void. The payment of tax and interest <br /> must be made by no later than ninety (90) days after the filing of the voluntary disclosure <br /> application or the date agreed to by the local tax administrator. However, any addifional <br /> amounts owed as a result of an underpayment of tax and interest previously paid under this <br /> Section must be paid within ninety (90) days after a final determination and the e�austion of all <br /> appeals of the additional amount owed or the date agreed to by the local tax administrator, <br /> whichever is longer. <br /> 15. PUBLICATION OF TAX ORDINANCES. Any locally administered tax <br /> ordinance shall be published via normal or standard publishing requirements. The posting of a <br />