(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) (a) A vendor, as defined in §§ 34.015 through 34.037 of this chapter, who willfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied by §§ 34.015 through 34.037 of this chapter, or who willfully or intentionally fails, neglects or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatever means, all or any part of the tax therein levied, or who makes in any form of advertising, verbally or otherwise, any statement which infers that he or she is absorbing the tax or paying the tax for the consumer or user by an adjustment of prices or at a price including the tax or in any manner whatsoever, shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punished as provided in § 10.99(A) of this code.
(b) Any person, firm, corporation, joint venture or association which willfully or intentionally fails, neglects or refuses to collect the sums required to be collected or paid by §§ 34.015 through 34.037 of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punished as provided in § 10.99(A) of this code.
(Prior Code, § 7-218)
(2) In addition to all civil penalties provided by §§ 34.015 through 34.037 of this chapter, the willful failure or refusal of any taxpayer to make the reports and remittances therein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under §§ 34.015 through 34.037 of this chapter, shall be an offense, and upon conviction thereof, the offending taxpayer shall be subject to a fine as provided in § 10.99(A) of this code.
(Prior Code, § 7-223)
(3) A violation of § 34.022(F) by the purchaser or vendor shall be a misdemeanor.
(Prior Code, § 7-211)
(4) (a) Any person who wrongfully or erroneously certifies that purchases are for any of the subdivisions or agencies of the state named in § 34.023(I) of this chapter or who otherwise violates § 34.023(I) 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.
(b) Any person, firm, agency or entity making purchases on behalf of any institution, agency or subdivision in the state as per § 34.023(J) of this chapter shall certify in writing on the copy of the invoice of sales ticket the nature of the purchases, and a violation of this act shall be a misdemeanor as set forth in division (B)(4)(a) above.
(Prior Code, § 7-210)
(5) (a) A violation of § 34.024(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.
(b) A violation of § 34.024(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, § 7-212)
(C) In addition to all civil penalties provided by §§ 34.050 through 34.067 of this chapter, the willful failure or refusal of any taxpayer to make the reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under §§ 34.050 through 34.067 of this chapter, shall be an offense, and upon conviction thereof, the offending taxpayer shall be punished by a fine of not more than $100 and costs. Each day of noncompliance with §§ 34.050 through 34.067 of this chapter shall constitute a separate offense.
(Prior Code, § 7-614)
(Ord. 2007-02, passed 7-10-2007)