(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) (1) A person, firm, corporation or association who fails or refuses to file the return required by § 31.02 shall pay a penalty of $10 for each day's omission. In case of failure or refusal to file the return or pay the tax for a period of 30 days after the time required for filing the return or for paying the tax, there shall be an additional tax, as a penalty, of 5% of the tax due in addition to any other penalty, with an additional tax of 5% for each additional month or fraction thereof until the tax is paid. The Town Council may, for good cause shown, compromise or forgive the additional tax penalties imposed by this division (B)(1).
(2) Any person who willfully attempts in any manner to evade a tax imposed under this section or who willfully fails to pay the tax or make and file a return shall, in addition to all other penalties provided by law, be guilty of a misdemeanor and shall be punishable by a fine not to exceed $1,000, imprisonment not to exceed six months, or both.
(Ord. passed 10- -1991)