(A) Late payments; penalties and interest charges. Any tax imposed by this chapter which remains unpaid after it becomes due, as set forth herein, shall have added to it a penalty of ten percent (10%) together with interest at the rate of twelve percent (12%) against the total amount of tax overdue at any time. After sixty (60) days, the amount of penalty shall be compounded each month.
(B) Violations penalty. Any person or entity who purposefully refuses to file a return, pay the tax due, or who knowingly files a false or fraudulent return required herein, shall be guilty of a misdemeanor and subject to a fine of not more than one hundred dollars ($100.00) for each violation, imprisonment for not more than thirty (30) days, or both. Each violation shall constitute and be punishable as a separate offense. The city shall be entitled to recover from the violating restaurant all costs and reasonable attorney’s fees incurred by the city in enforcing any provision of this chapter.
(Ord. 02-17, passed 8-31-17)