§ 32.999 PENALTY.

   (A)   Except as otherwise provided below, any person violating any provision of this chapter shall be subject to the penalties provided in § 10.99.

   (B)   Violation of §§ 32.040 through 32.046 shall have the following penalties.

      (1)   Any marijuana retailer who has not been granted an extension of time for remittance of tax due and who fails to remit any tax imposed by §§ 32.040 through 32.046 prior to delinquency shall pay a penalty of 10% of the amount of the tax due in addition to the amount of the tax.

      (2)   Any marijuana retailer who has not been granted an extension of time for remittance of tax due, and who fails to pay any delinquent remittance on or before a period of 30 days following the date on which the remittance first becomes delinquent, shall pay a second delinquency penalty of 15% of the amount of the tax due plus the amount of the tax and the 10% penalty first imposed.

      (3)   If the Tax Administrator determines that the nonpayment of any remittance due under §§ 32.040 through 32.046 is due to fraud or intent to evade the provisions of §§ 32.040 through 32.046, a penalty of 25% of the amount of the tax shall be added the amount of the remittance due, in addition to the penalties stated in divisions (B)(1) and (B)(2) above.

      (4)   In addition to the penalties imposed herein, any marijuana retailer who fails to remit any tax imposed by §§ 32.040 through 32.046 shall pay interest at the rate of 0.5% per month or fraction thereof, without proration for portions of a month, on the amount of the tax due, exclusive of penalties, from the date on which the remittance first becomes delinquent, until paid.

      (5)   Every penalty imposed and any interest that accrues under the provisions of §§ 32.040 through 32.046 shall be merged with, and become a part of, the tax required to be paid.

   (C)   Violation of § 32.074 is punishable by a fine not to exceed $1,000. Each separate connection to a city system prohibited under the provisions of § 32.074 shall be a separate offense under the provisions of §§ 32.060 through 32.074.

(Prior Code, § 32.99) (Ord. 409, passed 5-9-2011; Ord. 427, passed 11-8-2016)