(A) Any person violating any provision of this chapter, for which no specific penalty is prescribed, shall be subject to § 10.99.
(B) (1) Any person who wrongfully or erroneously certifies that purchases are for any of what is listed in § 37.07(B) or agencies of the state or who other wise violates this section 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.
(Prior Code, § 7-208)
(2) Any person who wrongfully or erroneously certifies that purchases are for an agricultural permit holder or who otherwise violates § 37.07(D) shall be guilty of a misdemeanor and, upon conviction thereof, shall be punishable by a fine of an amount equal to double the amount of sales tax involved, or imprisonment in the county jail for not more than 60 days, or by both such fine and imprisonment.
(3) A purchaser who uses an agricultural exemption permit or provides proof of eligibility pursuant to § 37.07(D)(5)(e) to purchase, exempt from sales tax, items not authorized for exemption shall be subject to a penalty in the amount of $500.
(Prior Code, § 7-210)
(D) (1) In addition to all civil penalties provided by §§ 37.30 through 37.45, the willful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any use tax, or portion thereof, rightfully due under §§ 37.30 through 37.45, shall be an offense, and upon conviction thereof the offending taxpayer shall be punished by a fine of not more than $200. Each day of noncompliance with §§ 37.30 through 37.45 shall constitute a separate offense.
(Ord. Chapter 5, 7-501-7-522, passed 10-12-2020)