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The Finance Director shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied. A copy of such rules and regulations shall be made available in his or her office. Failure or refusal to comply with any such rule or regulation shall be deemed a violation of this chapter.
(Ord. 197-2009. Passed 11-16-09.)
Appeals from any ruling hereunder of the Director of Finance shall be made to the Board of Review established under the authority of Section 791.49, and the Board of Review shall have authority to annul, modify or affirm any ruling appealed from, in conformity with the intent and purpose of this chapter.
(Ord. 197-2009. Passed 11-16-09.)
All returns and information relating to the business of any person required to collect the tax imposed by this chapter and coming into the possession of the Director of Finance, or his or her agents and employees, shall be held confidential. No person shall disclose information thereof unless ordered by a court of competent jurisdiction, except, however, that the Director of Finance may furnish the Bureau of Internal Revenue, Treasury Department of the United States, with copies of returns filed.
(Ord. 197-2009. Passed 11-16-09.)
(a) Whoever, being a person charged by this act with the duty of collecting or paying the taxes imposed by this chapter, willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Director of Finance as required by this chapter, or to permit the Director of Finance or his or her duly authorized agent to examine his or her books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep such books and other records for three years or such lesser or greater time as may be permitted or required by the Director of Finance, shall be deemed guilty of a misdemeanor of the first degree and upon conviction thereof shall be imprisoned not more than 180 days, or fined not more than one thousand dollars ($1000.00) or both. If a corporation or organization convicted of an offense under this chapter shall be fined not more than five thousand dollars ($5000.00).
(b) Whoever violates Section 797.09 shall be deemed guilty of a misdemeanor of the first degree and upon conviction thereof shall be imprisoned not more than 180 days, or fined not more than one thousand dollars ($1000.00) or both and shall be subject to immediate dismissal.
(Ord. 197-2009. Passed 11-16-09.)