§ 32.999 PENALTY.

   (A)   Generally. Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.

   (B)   For §§ 32.020 through 32.029.

      (1)   Any purchaser failing, refusing or neglecting to pay the tax imposed or levied by §§ 32.020 through 32.029 and any seller violating the provisions of §§ 32.020 through 32.029 shall be guilty of a misdemeanor, and shall be punished by a fine set by Council from time to time or by imprisonment in jail for not more than three months or by both such fine and imprisonment.

      (2)   Each failure, refusal, neglect or violation and each day’s continuance thereof shall constitute a separate offense.

      (3)   Such conviction shall not relieve any person from payment, collection and remittance of such tax as provided in §§ 32.020 through 32.029.

(1996 Code, § 148-15)

   (C)   For §§ 32.055 through 32.064. Anyone found guilty of willfully violating any section of §§ 32.055 through 32.064:

      (1)   Shall be guilty of a misdemeanor and shall be subject to a fine in an amount set by Council from time to time; and

      (2)   Will no longer be eligible to receive benefits from §§ 32.055 through 32.064.

(1996 Code, § 148-30)

   (D)   For §§ 32.075 through 32.078. Non-delinquent taxes, whether real or personal, paid on or before December 5 of the current tax year may be paid without any penalty. A late fee of 3% of the base tax shall be imposed for any taxes paid between December 5 of the current tax year and January 20 of the subsequent tax year. A late penalty of 7% of the base tax shall be imposed for any taxes paid between January 21 and April 15 of the subsequent tax year. An additional penalty of 15.0% of the base tax shall be imposed for any taxes paid on or after April 16 of the subsequent tax year. In addition to the aforesaid late fee and penalty, any delinquent tax shall accrue interest at the maximum rate per year allowed under the Code of Virginia, as amended, until paid in full. (For reference, as of the date of the adoption of Ord. passed 5-12-2015, VA Code § 58.1-3916, as amended, allows a maximum rate of 10% per year.)  Should judgment through any court be pursued and granted, the town shall be entitled to attorney fees of $500 for the services of its attorney handling the matter, plus court costs and interest as provided herein. Town Council reserves the right to address special situations, such as, for example, undue hardship, medical considerations and the like, and may waive late fees, penalties and/or interest on a case-by-case basis. Each such case must be documented, including the specific reasons for deviating from the provisions herein and the specific amount waived.

(1996 Code, § 148-34)

   (E)   For §§ 32.090 through 32.103.

      (1)   Any person willfully failing or refusing to file a return as required under §§ 32.090 through 32.103 shall, upon conviction thereof, be guilty of a Class 1 misdemeanor, except that any person failing to file such a return shall be guilty of a Class 3 misdemeanor if the amount of tax lawfully assessed in connection with the return is $1,000 or less. Any person violating or failing to comply with any other provision of §§ 32.090 through 32.103 shall be guilty of a Class 1 misdemeanor.

      (2)   Except as provided in division (E)(1) above, any corporate or partnership officer, as defined in VA Code § 58.1-3906, or any other person required to collect, account for or pay over the meals tax imposed under §§ 32.090 through 32.103, who willfully evades or attempts to evade such tax or payment thereof, shall, in addition to any other penalties imposed by law, be guilty of a Class 1 misdemeanor.

      (3)   Each violation of or failure to comply with §§ 32.090 through 32.103 shall constitute a separate offense. Conviction of any such violation shall not relieve any person from the payment, collection or remittance of the tax as provided in §§ 32.090 through 32.103.

(1996 Code, § 148-50)

   (F)   For §§ 32.115 through 32.128.

      (1)   Any person willfully failing or refusing to file a return as required under §§ 32.115 through 32.128 shall, upon conviction thereof, be guilty of a Class 1 misdemeanor, except that any person failing to file such a return shall be guilty of a Class 3 misdemeanor if the amount of tax lawfully assessed in connection with the return is $1,000 or less. Any person violating or failing to comply with any other provision of §§ 32.115 through 32.128 shall be guilty of a Class 1 misdemeanor.

      (2)   Except as provided in division (F)(1) above, any corporate or partnership officer, as defined in VA Code § 58.1-3906, or any other person required to collect, account for or pay over the meals tax imposed under §§ 32.115 through 32.128, who willfully evades or attempts to evade such tax or payment thereof, shall, in addition to any other penalties imposed by law, be guilty of a Class 1 misdemeanor.

      (3)   Each violation of or failure to comply with this subchapter shall constitute a separate offense. Conviction of any such violation shall not relieve any person from the payment, collection or remittance of the tax as provided in §§ 32.115 through 32.128.

(1996 Code, § 148-65)

(Ord. passed 5-12-2015)