(A) All license fees imposed by this chapter which remain unpaid after they become due shall bear interest at the rate of twelve percent (12%) per annum, and any person who has failed to pay such license fees when the same became due shall also be charged a penalty of five percent (5%) per month up to a maximum of twenty-five percent (25%) of the amount of such unpaid license fees. Any person or employer who fails or refuses to withhold any license fee payable under this chapter or who fails to pay such fee, after withholding the same, to the City Clerk at the time it is due as provided under the terms of § 67.003 hereof shall be liable to the city for such fee, as well as for the interest thereon at the rate of twelve percent (12%) per annum and for the aforesaid penalty.
(B) Any person or employer who shall fail, neglect or refuse to file any return or sworn statement required by this chapter or any licensee who shall fail, neglect or refuse to pay a license fee, or any employer who shall fail to withhold said license fees or to pay over to the city such license fees, penalties or interest imposed by this chapter, or any person or employer who shall refuse to permit the City Clerk or such other agent or employee as herein above designated to examine his or her books, records, and papers, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid full disclosure of any information required herein or to avoid the payment in whole or in part of any license fee shall, upon establishment of said fact, be guilty of a Class A misdemeanor and punished in accordance therewith by the District Court of Carter County.
(Ord. 16-2007, passed 11-13-07; Am. Ord. 7-2008, passed 7-14-08; Am. Ord. 6-2017, passed 1-22-18)