(A) If any person operating a prepared food facility or a liquor facility within the city fails or omits to pay any tax when due, a 1.5% penalty shall be calculated on the unpaid tax and shall be added each month until such time as the delinquent tax is paid.
(B) Payment and collection of the tax and late payment penalty may be enforced by action in any court of competent jurisdiction, and failure to collect, account for and pay over the tax and any late payment penalty, shall be cause for suspension or revocation of any city license issued for any liquor facility applicable to the premises thereof, all in addition to any other penalties in this chapter.
(C) Any person failing to maintain or allow examination of the books and records provided herein or elsewhere by law or ordinance, upon conviction, shall be fined as set forth in § 35.999.
(1990 Code, § 27-225) (Ord. 07-3172, passed 2-5-2007) Penalty, see § 35.999