In case any telephone company shall refuse, fail or neglect to furnish or file any report required in § 10-605 of this article at the time required for such filing, or shall fail or refuse to permit the city to inspect the books and records of such company for the purpose of verifying such report, then the occupation tax for the preceding quarter shall be the sum of $5,000, and such amount shall be paid within 45 days following the end of the calendar quarter as required by § 10-605 of this article and such amount shall draw interest and be subject to penalties as provided by § 10-604 of this article.
(2005 Code, § 10-608)