§ 31.99 PENALTY.

   (A)   Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.

   (B)    In addition, any person who shall fail, neglect, or refuse to properly complete and file a return as required in § 31.21(Q) or pay the tax imposed in § 31.21(Q), or any portion thereof, shall be subject to a fine of not less than $25, nor more than $100, or imprisonment of not more than 30 days, or both fine and imprisonment.

(C)   Any person violating any of the provisions of § 31.24, or any lawful orders, rules, or regulations promulgated pursuant to it, upon conviction shall be guilty of a Class A misdemeanor. Violators of § 31.24 may be issued a citation by the County Sheriff or by a duly-authorized official.

(Ord. 312, passed 3-2-1999; Ord. 392, passed 6-17-2003; Ord. 486, passed 10-20-2009)