(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) Any person violating any of the provisions of §§ 113.001 through 113.003 shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable by a fine in an amount less than $300 or imprisonment for a period of not more than six months, or by both such fine and imprisonment.
(C) Any person who violates any of the provisions of §§ 113.055 to 113.060 shall be guilty of a Class B misdemeanor and, upon conviction thereof, shall be punished by a fine in an amount not less than $1,000, or by imprisonment for a term not exceeding six months, or by both such fine and imprisonment.
(D) Any person who fails to file any tax return or information required by §§ 113.075 through 113.085, who fails to pay any tax due hereunder, or who fails to timely pay such tax shall be subject to the imposition of penalties and interest in accordance with UCA §§ 59-1-401 and 59-1-402 or any successor provision thereto.
(Ord. 1990-1, passed 2-5-1990; Ord. 1996-1, passed 2-12-1996; Ord. 2006-3, passed 8-14-2006)