(A) Every tax collector, and every taxpayer required to pay the tax imposed by this subchapter, shall keep accurate books and records of the business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this subchapter. The books and records shall be subject to and available for inspection at all times during business hours of the day.
(B) Notwithstanding any other provision in this subchapter, in order to permit sound fiscal planning and budgeting by the village, no person shall be entitled to a refund of, or credit for, a tax imposed under this subchapter unless such person files a claim for refund or credit within one year after the date on which the tax was paid.
(C) Any taxpayer subject to the tax imposed under this subchapter who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this subchapter shall be punished by a fine as specified from time to time in § 34.99 of this code. In addition to the fine herein set forth, such person shall be liable in a civil action for the amount of tax due and unpaid.
(Ord. 1572-11, passed 6-7-11)