(A) Any person who fails to file any return required within the afore stated time due to who fails to pay such restaurant tax when same shall become due, shall be charged a penalty of 5% of the amount of the unpaid restaurant tax for each month such return remains un-filed or tax unpaid, not exceeding a penalty of 25% in the aggregate.
(B) All restaurant taxes imposed by this subchapter which remain unpaid after they become due shall bear interest at the rate of 0.5% per month (or part thereof).
(C) Any person who shall fail, neglect or refuse to make any return or pay any tax due required by this subchapter, or to pay the city those so withheld under the terms of this subchapter, or any person who shall refuse to permit the city’s Director of Finance or any agent or employee designated by him or her in writing, to examine books, records and papers pertaining to information required under this subchapter, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of gross receipts in order to avoid the payment of the whole or any part of the restaurant license tax, shall become liable to the city for such tax as well as the interest and penalty thereon, and shall in addition, be subject to a fine of not less than $50, or more than $500, or imprisonment for not less than 30 days, each day of non-filing constituting a separate offense. Such criminal penalties shall be in addition to the penalties imposed above.
(Prior Code, § 126.07) (Ord. 22-2007, passed 4-23-2007)