(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Any purchaser failing or refusing to pay the tax hereby imposed and levied and any seller or purchaser violating any of the provisions of §§ 36.30 through 36.37 or any lawful rule or regulation promulgated hereunder shall, upon conviction thereof, be fined an amount set by Council from time to time. The failure or refusal to pay the tax for public utility service purchased, used or consumed during different statement periods shall constitute separate and distinct offenses.
(1991 Code, § 15-7)
(C) (1) It shall be unlawful for any person to willfully refuse to collect or to pay the tax or to willfully refuse to make the return required to be made by §§ 36.50 through 36.62; or to willfully make any false or fraudulent return or false statement in any return with the intent to default the city, or to willfully evade the payment of the tax, or any part thereof; or for any person to willfully aid or abet another in any attempt to evade the payment of the tax, or any part thereof; or for any officer, partner or principal of any corporation or association to willfully make or willfully permit to be made for such corporation or association any false return, or any false statement in any return authorized by §§ 36.50 through 36.62, with the intent to evade the payment of this tax.
(2) Any person willfully violating any of the provisions of §§ 36.50 through 36.62 shall for the first offense be guilty of a misdemeanor, and, upon conviction thereof, shall be fined an amount set by Council from time to time or imprisoned for a period of not more than 30 days, or both fined and imprisoned. For each offense after the first offense, such person shall be guilty of a felony, and, upon conviction thereof, shall be fined an amount set by Council from time to time, or imprisoned in the penitentiary not less than one nor more than three years, or in the discretion of the court be confined in the county jail not more than one year, or both fined and imprisoned.
(4) Proceedings against any person under this section shall be initiated in the county of this state wherein such person resides if any element of the offense occurs in such county of residence, or if no element of the offense occurs in such county of residence, then in the county where the offense was committed.
(5) For the purpose of this division (C), the following definitions shall apply unless the context clearly indicates or requires a different meaning.
EVADE. To willfully and fraudulently commit any act with the intent of depriving the state of payment of any tax which there is a known legal duty to pay.
FRAUD. Any false representation or concealment as to any material fact made by any person with the knowledge that it is not true and correct, with the intention that such representation or concealment be relied upon by the state.
WILLFULLY. The intentional violation of a known legal duty to perform any act, required to be performed by any provision of §§ 36.50 through 36.62, in respect of which the violation occurs; provided, that the mere failure to perform any act shall not be a willful violation under §§ 36.50 through 36.62. A willful violation of §§ 36.50 through 36.62 requires that the defendant have had knowledge of or notice of a duty to perform such act, and that the defendant, with knowledge of or notice of such duty, intentionally failed to perform such act.
(Ord. passed 5-3-1971; Ord. 180, passed 9-4-2014)