3-10-12: COMPLIANCE:

All returns required to be filed hereunder shall be executed by the proprietor, a general partner, or an authorized corporate officer and shall be made under penalties of perjury. Any person wilfully filing a return containing false or inaccurate information shall be guilty of perjury and of a violation of this chapter, and shall be subject to the fine imposed for violations of this chapter in addition. (Ord. 776, 3-15-1999)

3-10-13: AUDITS:

The city, through its designated agent or officer, shall have the right, at reasonable times after reasonable notice, to examine all books and records maintained by the person registered or required to be registered under this chapter, including, but not limited to, general accounting records, bank records, returns required to be filed under the hotel operators' occupation tax act heretofore cited, state and federal income tax returns and any other books, records or documents which are relevant in the determination and confirmation of the full and accurate reporting of gross receipts on which tax is imposed by this chapter, the entitlement to any exemptions claimed, and the payment of the full tax due pursuant to this chapter. (Ord. 776, 3-15-1999)

3-10-14: VIOLATIONS:

Any person violating the foregoing provisions of this chapter shall, upon conviction, be subject to a fine of not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) for each offense, except as otherwise expressly provided herein, and each day or part thereof upon which such offense continues, shall constitute a separate offense hereunder. (Ord. 776, 3-15-1999)

3-10-15: LIEN IMPOSED:

At any time after an assessment and demand for payment of any tax interest and/or penalty due pursuant to this chapter is made against any person, the city may file a notice of lien for said tax in the office of the recorder of deeds of DeWitt County, or any other county in which the person responsible for the payment of tax resides or has property, and a lien shall attach to all property owned by such person in said county and shall continue in effect for a period of seven (7) years after filing and may be foreclosed in the manner of a judicial lien. The remedy of imposing a lien hereunder shall be in addition to all other remedies available to the city to collect the tax, interest and penalty due, including civil actions. (Ord. 776, 3-15-1999)

3-10-16: PARTIAL INVALIDITY:

In the event any term or provision of this chapter is determined to be invalid or unenforceable by a court of competent jurisdiction, such invalid or unenforceable provision shall not affect the validity of the remaining provisions of this chapter and the provisions hereof declared to be severable. (Ord. 776, 3-15-1999)