(a) A person commits an offense if that person:
(1) Has an obligation to collect the tax under this article or under rules adopted by the city manager in accordance with § 32-62(a); and
(2) Fails to collect the tax imposed under this article on any stall or pen used or occupied by a livestock animal in connection with a livestock event.
(b) A person commits an offense if that person is obligated to remit collected tax proceeds under this article or under rules adopted by the city manager in accordance with § 32-62(a) and fails to remit any tax proceeds as and when required.
(c) A person commits an offense if that person is obligated to maintain records under this article or under rules adopted by the city manager in accordance with § 32-62(a) and fails to produce such records as and when required.
(d) A person commits an offense if that person is obligated to submit reports under this article or under rules adopted by the city manager in accordance with § 32-62(a) and fails to submit a report as and when required.
(e) A person commits an offense if that person is obligated to submit reports under this article or under rules adopted by the city manager in accordance with § 32-62(a) and submits a report containing false information.
(f) An offense under this section shall constitute a misdemeanor criminal offense punishable by a fine not to exceed $500.
(g) The director shall have authority to enforce the provisions of this article.
(h) In addition to any criminal penalties imposed under this section, if a person is obligated to remit tax proceeds under this article or under rules adopted by the city manager in accordance with § 32-52(a) and is delinquent in doing so, that person shall pay a late fee equal to the greater of (i) 5% of the outstanding amount then due or (ii) $25. The person or owner will also be personally liable for the full amount of any taxes not remitted to the city.
(i) A person obligated to remit tax proceeds under this article or under rules adopted by the city manager in accordance with § 32-62(a) who is delinquent in remitting tax proceeds shall also be liable for paying interest in the amount of 10% per annum, with imposition of interest commencing on the day after the due date.
(j) In addition to any criminal penalties and late fees imposed under this section, an attorney acting on behalf of the city may bring suit against any person who fails to collect any tax or to remit to the city any tax as required by this article in order to collect any amounts due.
(Ord. 22744-06-2017, § 1, passed 6-6-2017, eff. 6-25-2017)