(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99(A) of this code of ordinances.
(B) (1) Any person who wrongfully or erroneously certifies that purchases are for any of the subdivisions or agencies of the state named in § 35.08(I) of this chapter, or who otherwise violates § 35.08 of this chapter, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined an amount equal to double the amount of the sales tax involved or incarcerated for not more than 60 days, or both.
(2) Violation of the requirement, per § 35.08(J) of this chapter, to certify in writing on the copy of the invoice of sales ticket the nature of the purchases shall be a misdemeanor as set forth in division (B)(1) above.
(Prior Code, § 7-208)
(C) Violation of § 35.09(F) of this chapter by the purchaser or vendor shall be a misdemeanor.
(Prior Code, § 7-209)
(D) (1) Violation of § 35.10(E)(6) of this chapter by the purchaser or vendor shall be a misdemeanor, and, upon violation and conviction for a second offense, the State Tax Commission shall revoke the vendor’s sales tax permit.
(2) Violation of § 35.10(F) of this chapter by the purchaser or vendor shall be a misdemeanor, and, upon violation and conviction for a second offense, the State Tax Commission shall revoke the vendor’s sales tax permit.
(Prior Code, § 7-210)
(E) In addition to all civil penalties provided by §§ 35.01 through 35.24 of this chapter, any violation of § 35.21 of this chapter shall subject the offending taxpayer to the penalty set forth in § 10.99(A) of this code. Each day of such violation shall be considered a separate offense and charged separately.
(Prior Code, § 7-221)
(Prior Code, § 7-521)
(Prior Code, § 7-513)
(Res. 2007-05, passed 4-2-2007)