(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) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provisions of § 34.040 of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $500; and, in addition, shall be liable in a civil action for the amount of tax due.
(1960 Code, § 43-1-9)
(C) If any such corporation, company or association fails to render the report, per § 34.042 of this chapter, designated by the day required, or if the above mentioned rates as a tax or license fee remains unpaid after the day designated, every such corporation, company or association shall forfeit and pay to the city the sum of $200 upon conviction for each offense; and, in addition to such penalty, the city shall recover in action, in its name, for its use, against such corporation, company or association the full amount of the tax or license fee which would be due under the provisions of § 34.042 of this chapter.
(1960 Code, § 43-3-5)
(D) Any person, firm or corporation found willfully guilty of failing to pay, collect, report and transmit the hotel or motel tax to the City Treasurer in accordance with the terms of § 34.043 of this chapter shall, except when otherwise specifically provided, upon conviction thereof, be punished by a fine not to exceed $500 for each offense. A separate and distinct offense shall be regarded as committed each day upon which said person shall continue any such violation, or permit any such violation to exist after notification thereof.
(1960 Code, § 43-4-8)
(E) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 34.044 of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $200; and, in addition, shall be liable in a civil action for the amount of tax due.
(1960 Code, § 43-5-7)
(F) Any retail purchaser who willfully violates any provision of § 34.046 of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $200; and, in addition, shall be liable in a civil action for the amount of tax due.
(Ord. 3792, passed 5-4-1981; Ord. 4775, passed 10-1-1990; Ord. 5883, passed 5-18-1998; Ord. 7820, passed 11-17-2014)