§ 60.999   PENALTY
   (A)   Any person who shall fail, neglect, or refuse to make any return required by this chapter or any person who shall refuse to permit the City Clerk or any duly authorized agent or employee of the city designated by him or her, in writing, to examine their books, records and papers; or who shall knowingly make any incomplete, false, or fraudulent return, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of gross receipts in order to avoid the payment of the whole or any part of the license fee shall, upon conviction, be subject to a fine or penalty not to exceed five hundred dollars ($500.00) or thirty (30) days in jail for each offense.
   (B)   Any official agent or employee of the city who divulges any information gained as a result of any returns, investigations, hearings, or verifications required or authorized by this chapter, except as provided in this section, shall, upon conviction, be subject to a fine of not more than five hundred dollars ($500.00) in the discretion of the court or jury trying the case.
   (C)   Upon learning that a business has not complied with the foregoing business license tax requirements, the City Clerk shall send notice by hand delivery of the Notice of Non- Compliance by a member of the police department to such a business of their/its failure to comply with this chapter. Upon sending of the notice and following ten (10) days from the delivery of same by the City Clerk, the business will be subjected to a five hundred dollar ($500.00) per day fine following the tenth day of the delivery of the notice for failure to comply with this chapter. If no license is acquired by the business within ten (10) days following the notification by the City Clerk as provided for herein, then unless good cause is shown to the entire City Council, the business may be ordered closed by the Mayor directing the police officers to lock the doors of the building and prohibit the further engaging of business at the location.
(Ord. 23-1990, passed - -; Am. Ord. 25-1991, passed - -; Am. Ord. 1-2006, passed 2-7-06; Am. Ord. 5-2007, passed 6-25-07; Am. Ord. 3-2009, passed 7-21-09)