The taxes shall be paid to the city no later than 30 days following the month in which the taxes were to have been collected. Each collecting agent shall file a return in duplicate on a form which is provided for that purpose. The failure to properly fill out and return the reporting form and taxes to the appropriate agency shall be subject to the civil and criminal remedies as are available in the state’s Revised Statutes for failure to make required disposition of property as provided by the state’s Revised Statutes and by this section.
(1977 Code, § 20-3(c)) (Ord. 87-5, passed 5-11-1987)