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1. An employer or taxpayer who makes a false or untrue statement on any return required by this Part, or who refuses inspection of his records in his custody and control setting forth his employees subject to this tax, who fails or refuses to file a return required by this Part, or who violates any other provisions of this Part, shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township of Lamar, pay a judgment of not more than $600 plus all court costs, including reasonable attorney fees incurred by the Township of Lamar as a result thereof. If the defendant neither pays nor timely appeals the judgment, the Township of Lamar may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each Section of this Part which shall be found to have been violated shall constitute a separate violation.
2. Nothing contained in this Section shall be construed or interpreted to grant to any other person or entity other than the Township of Lamar the right to commence any action for enforcement pursuant to this Section.
3. District justices shall have initial jurisdiction over proceedings brought under this Section.
(Ord. 12-05-2011.02, 12/5/2011, §II)