B. Except as provided in division D., to any motor vehicle fuel tax not paid as required by division A., there shall be added a penalty of 1% of such motor vehicle fuel tax.
C. Except as provided in division D. of this section, if the tax and penalty required by division B. of this section are not received on or before the close of business on the last day of the month in which the payment is due, a further penalty of 10% shall be paid in addition to the penalty provided for in division B.
D. If the city, determines that the delinquency was due to reasonable cause and without any intent to avoid payment, the penalties provided by divisions B. and C. may be waived. Penalties imposed by this section shall not apply when the penalty provided in §3.40.070 has been assessed and paid.
E. If any person fails to pay the motor vehicle fuel tax or any penalty provided for by this chapter, the amount thereof shall be collected from such person for the use of the city. The city shall commence and prosecute to final determination in any court of competent jurisdiction an action to collect the same.
F. In the event any suit or action is instituted to collect the motor vehicle fuel tax or any penalty provided for by this chapter, the city shall be entitled to recover from the person sued reasonable attorney's fees at trial or upon appeal of such suit or action, in addition to all other sums provided by law.
G. No dealer who collects from any person the tax provided for herein, shall knowingly and willfully fail to report and pay the same to the city, as required herein.
(Ord. 1261, passed 1-2-2008)