(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) (1) Any person who violates § 113.03(A) is guilty of an infraction and, upon conviction, may be fined not more than $100.
(2) Any person who violates § 113.03(B) is guilty of an infraction and, upon conviction, may be fined not more than $500.
(3) Any person who violates § 113.03(C) is guilty of a misdemeanor offense and, upon conviction, may be fined not more than $2,500.
(4) Any person who violates § 113.03(D) is guilty of an infraction and, upon conviction, may be fined not more than $200.
(D) (1) Any seller who fails to remit any portion of any tax imposed by this chapter within the time required shall pay a penalty of 10% of the amount of the tax, in addition to the amount of the tax.
(2) Any seller who fails to remit any delinquent remittance on or before a period of 60 days following the date on which the remittance first became delinquent, shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the penalty first imposed.
(4) In addition to the penalties imposed, any seller who fails to remit any tax imposed by this chapter shall pay interest at the rate of 1% per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(5) Every penalty imposed, and such interest as accrues under the provisions of this section, shall become a part of the tax required to be paid.
(Ord. 507, passed 11-13-1989; Ord. passed 8-7-2014)