(a) An owner of a motor vehicle commits an offense if that person:
(1) fails to collect the tax imposed by this article;
(2) fails to file a report as required by this article;
(3) fails to pay the director the tax when payment is due;
(4) files a false report;
(5) fails to make and retain complete records as required by Section 44-43(d) of this article; or
(6) fails to comply with Section 44-44(a) when purchasing a motor vehicle rental business.
(b) An offense committed under Subsection (a) of this section is punishable by a fine not to exceed $500, except that an offense committed under Subsection (a)(5) of this section is punishable by a fine of not less than $25 or more than $500.
(c) In addition to any criminal penalties imposed under Subsection (b) of this section, the owner of a motor vehicle failing to pay the tax to the director by the 25th day of the month following the month in which the tax is required by this article to be collected shall pay an amount equal to 10 percent of the tax due as a penalty. An additional penalty equal to 10 percent of the tax due must be paid 30 days later if the tax is still not paid. The penalties provided by this subsection may never be less than $5. Delinquent taxes draw interest at the rate of 10 percent per year beginning 60 days after the date the tax is due to the director. (Ord. 23456)