§ 113.13  AMOUNT AND THE LIKE OF TAX WHEN REPORT NOT FILED OR INSPECTION
REFUSED.
   In case any person engaged in the business described in § 113.06 shall refuse or fail or neglect to furnish or file a report pursuant to § 113.10 at the time specified or shall refuse to permit the village, through its officers, agents or representatives, to inspect his books and records for the purpose of verifying any such report, then the occupation tax levied pursuant to this chapter for the preceding month shall be the sum of $1,000, which amount shall draw interest at the rate of 1% per month after becoming due and payable, and in addition thereto, a penalty of 5% shall be added for failure to pay such tax within six months.
(Prior Code, § 10-513)