A. The mayor will assess a civil penalty against a person who, after reasonable notice and opportunity to be heard, is found by the mayor to:
1. Keep false or fraudulent records of the acquisition or processing of fisheries resources subject to the tax imposed by this chapter.
2. Provide fraudulent or knowingly provide false information on a license application, tax return, or other form or report required by this chapter or by any regulation adopted under this chapter.
3. Fail to preserve books or records as required by this chapter.
4. Fail to file a tax return as required by this chapter.
5. Refuse to allow the examination of books and records as required by this chapter.
6. Knowingly obstruct an investigation conducted under this chapter.
7. Process fisheries resources in the city without having a current license as required by this chapter.
8. File a tax return after the due date.
9. Fail to pay the full amount of the tax by the due date.
10. Repeatedly file incomplete, incorrect, or inaccurate returns.
11. Violate any other provision of this chapter or any regulation adopted to implement this chapter.
B. The civil penalty imposed for a violation of subsection (A) will be as follows:
1. For a violation of subsections (A)(1) through (6), one hundred dollars ($100.00) for the first violation, two hundred dollars ($200.00) for a second violation of this chapter within five years, four hundred dollars ($400) for a third violation of this chapter within five years of the second, and one thousand dollars ($1,000.00) for a fourth or subsequent violation of this chapter within five years of the last previous violation.
2. For a violation of subsections (A)(7) through (11), fifty dollars ($50.00) for the first violation, one hundred dollars ($100.00) for a second violation of this chapter within five years, two hundred dollars ($200.00) for a third violation of this chapter within five years of the second, four hundred dollars ($400.00) for a fourth violation of this chapter within five years of the third, and one thousand dollars ($1,000.00) for a fifth or subsequent violation of this chapter within five years of the last previous violation.
(Ord. 2002-09, 2002)