A. Any person who violates, disobeys, omits, neglects, or fails or refuses to comply with or resists or opposes the enforcement of any of the provisions of this chapter shall be deemed to be in violation of this chapter and may be prosecuted for violating the chapter and punished in accordance with applicable law. Upon conviction for a violation of this chapter, the violator shall be fined not less than $100 nor more than $750 for each violation.
B. The conviction or punishment or any person for the violation of this chapter shall not release such person from remitting any amount of tax, penalty, or interest due hereunder, nor shall the payment of the same prevent prosecution for the violation of this chapter. All remedies shall be cumulative, and the use of one or more remedies by the city shall not bar the use of any other remedy available under this chapter or at law.
C. In case any person fails to file a return when and as required by this chapter but thereafter, prior to the city's issuance of a notice of tax liability, files a return and remits the tax, the person shall also pay a penalty of 5% of the amount of the tax; provided, however, a 20% penalty shall be imposed for any fraudulent failure to remit such tax.
D. In case any person files the return at the time required by this chapter but fails to remit the tax, or any part thereof, when due, a penalty of 5% of the amount of the tax unpaid when due shall be added thereto; provided, however, the fraudulent failure to remit any tax shall result in a 20% penalty.
E. In case any person subject to this chapter fails to file a return, the city shall determine the amount of tax due from that person according to its best judgment and information, which amount so fixed by the city shall be prima facie correct and shall be prima facie evidence of the correctness of the amount of tax due, as shown in such determination. In making any such determination of tax due, it shall be permissible for the city to show a figure that represents the tax due for any given period of six months instead of showing the amount of tax due for each month separately. The city shall issue that person a notice of tax due for the amount of tax claimed by the city to be due, together with a penalty of 20% thereof.
F. In case any person subject to this chapter fails to remit the tax, or any portion thereof, or any penalty or interest provided for in this chapter when due, the city may bring suit against that person to recover the amount of such tax and penalty and interest.
G. In addition to any penalty provided for in this chapter, any amount of tax which is not remitted when due shall bear interest at the rate of 2% per month or fraction thereof from the date when such tax becomes past due until such tax is paid voluntarily or pursuant to court order obtained by the city.
(Ord. 2003-4, 2002).