A. Any person who violates any provision of this chapter shall be guilty of a misdemeanor, punishable by up to one (1) year in the county jail, and/or a fine as established per resolution, or both. Furthermore, each month in which a person fails to report, or intentionally fails to accurately compute, or intentionally fails to accurately disclose the total amount of sales or rentals or the amount of tax to be paid, as imposed under this chapter, shall be considered a separate offense.
B. Any person who violates any provision of this chapter shall have his City of Cascade local-option non-property tax permit and tax number revoked. The City Clerk shall send written notice of revocation of said permit and tax number to the permit holder by mailing the same by certified mail to the address given on the permit application. The permit holder shall have ten (10) days from the date said notice is mailed to file a written request of appeal with the City Council, challenging said revocation. If no appeal is timely made said revocation becomes final. Whenever a person subject to this chapter has had said permit and tax number revoked, the City Clerk shall not reissue said permit nor issue a new permit to said person until said person places with the City Clerk a bond or other sufficient security in the amount equal to three (3) times the actual, determined, or estimated average monthly amount of tax payable by such person pursuant to this Chapter.
C. The City Clerk, whenever it is deemed necessary to ensure compliance with this chapter, may require any person subject to this chapter to place with it such security as it may determine. The amount of said security shall not be greater than three (3) times the estimated average monthly amount payable by such persons pursuant to this chapter. The amount of the security may be increased or decreased by the City Clerk at any time, subject to the limitations set forth above.
D. Any person who violates any provision of this chapter shall have all City of Cascade local-option non-property tax permits revoked.
E. Any amount of tax due under this chapter for which a person fails to report or accurately compute, shall became a lien upon the property of said taxpayer on the date that the same becomes due, and the City may seek to enforce said lien and collect all taxes and interest due, together with the reasonable costs of collection, including attorney's fees, in a Court of competent jurisdiction.
F. For the purposes of proper administration of this chapter, and to prevent evasion of said local-option non-property taxes, the burden of proving that a sale or rental is not a sale under this chapter is upon the person who makes the sale or rental in question. (Ord. 711, 6-7-2021)