2. If any operator other than an exempt operator shall fail, neglect or refuse to pay over to the Treasury Department any tax under this Part by its due date under § 606 or § 610 an additional ten (10) percent of the amount of the tax shall be assessed against the operator and collected by the Treasury Department, together with interest at the rate of one (1) percent per month or fraction thereof, from the date such taxes are due and payable to the Treasury Department until paid.
3. If any operator other than an exempt operator shall file any intentionally false or misleading report required under this Part, a penalty of five hundred dollars ($500.00) plus costs or prosecution, including reasonable attorney's fees, shall be assessed against the operator and collected by the Treasury Department, in addition to any other penalties and interest imposed hereunder. If the Treasury Department shall determine that the amount of any taxes required to be reported on any report hereunder has been understated by more the ten (10) percent, it shall be rebuttably presumed that the operator intended to file a false or misleading report.
(Ord. 392 12/30/1999, § 1)