LOVELAND, Ohio -- A woman who hasn't paid a $1.16 income tax bill to this Cincinnati suburb faces up to 18 months in jail and $4,000 in fines. City officials say Deborah Combs hasn't filed city income tax returns for five years. Combs says she has been mostly unemployed since 2000 and didn't realize she had to file the returns until the city notified her in February about the violation. By that time, Combs owed $200 in late fees -- $50 for each year she didn't file a return. "I don't know how they could charge me the fees if I didn't owe anything," Combs said. Loveland officials say everyone is required to file an annual return, regardless of income level.