Where no penalty provisions are stated hereinabove, fees remaining unpaid after they become due shall bear interest at the rate of twelve (12%) percent per annum simple interest and shall be subject to a five (5%) percent penalty of the amount of such unpaid fees. The total penalty shall not exceed twenty-five (25%) percent of the total fees due; however, the penalty shall not be less than twenty-five ($25.00) dollars. In addition, unless otherwise provided hereinabove, any person or business who fails to comply with the provisions of this Chapter in making the appropriate application, filing the required return, paying the appropriate fees or taxes, or refusing to permit the Chief Financial Officer or his designee to examine its books, records, papers, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatsoever to avoid complying with this Chapter shall upon conviction be guilty of a misdemeanor and shall be subject for each offense to a fine of not less than one hundred ($100.00) dollars nor more than five hundred ($500.00) dollars, or imprisonment for not more than thirty (30) days or both. Each day of any violation of this Chapter shall constitute a separate offense.
(Ord. BG2020-23, 9/1/2020)