(A) Violation of this subchapter shall constitute a civil infraction. It is a violation of this subchapter for any seller or other person to:
(1) Fail or refuse to comply as required herein;
(2) Fail or refuse to furnish any return required to be made;
(3) Fail or refuse to permit inspection of records;
(4) Fail or refuse to furnish a supplemental return or other data required by the city;
(5) Render a false or fraudulent return or claim; or
(6) Fail, refuse, or neglect to remit the tax to the city by the due date.
(B) Filing a false or fraudulent return shall be considered a Class B misdemeanor.
(C) The remedies provided by this section are not exclusive and shall not prevent the city from exercising any other remedy available under the law, nor shall the provisions of this subchapter prohibit or restrict the city or other appropriate prosecutor from pursuing criminal charges under state law or city ordinance.
(Prior Code, § 34.26)