Any person who shall fail or refuse to pay any required tax, or who shall fail to complete or allow the inspection of any books and records required herein, or who shall fail to file the written report of the gross receipts collected during the preceding month, or who shall wilfully and knowingly maintain false books or falsely report the gross receipts taxed hereunder or shall otherwise violate any term of this section shall be liable for the penalty and fines provided for in section 1-4-1 of this code. In addition, if any violation is not corrected within ten (10) days after written notice from the city clerk of any violation, the person responsible for the operation of the amusement with respect to which the violation occurs may be prohibited from operating same for a period of thirty (30) days. In addition, the city may bring legal action to compel an accounting for, and payment of, all taxes required to be paid over pursuant to this section. (Ord. 0-67-92, 12-21-1992)
(A) Late Payment Penalty: If the tax imposed herein is not paid when due, a late payment penalty equal to three percent (3%) of the unpaid tax shall be added for each month, or any portion thereof, that such tax remains unpaid or underpaid and the total of such late payment penalty shall be paid along with the tax imposed herein. (Ord. 0-28-16, 9-6-2016)