(a) Any person violating any of the provisions of this chapter, or knowingly or intentionally misrepresenting to any authorized officer of the city any material fact in connection with the required payment of taxes under this chapter shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punishable as set forth in Section 1.08.040 of this Code.
(b) The conviction and punishment of any person for failure to pay the required tax shall not excuse or exempt such person from any civil action for the tax debt unpaid at the time of such conviction.
(c) No civil action shall prevent a criminal prosecution for any violation of the provisions of this chapter or of any state law requiring the payment of all taxes.
(Ord. 904 § 2 (part), 2010)