A. Any person who violates any provision of this chapter shall be guilty of a misdemeanor, punishable by up to one year in the county jail, and/or a three hundred dollar ($300.00) fine or both. Furthermore, each month in which a person fails to report, or intentionally fails to accurately compute, or intentionally fails to accurately disclose the total amount of sales or rentals or the amount of tax to be paid, as imposed under this chapter, shall be considered a separate offense.
B. Any person who violates any provision of this chapter shall have his municipal nonproperty tax permit and tax number revoked. The city clerk shall send written notice of revocation of said permit and tax number to the permit holder by mailing the same by certified mail to the address given on the permit application. The permit holder shall have ten (10) days from the date said notice is mailed to file a written request of appeal with the city council, challenging said revocation. If no appeal is timely made said revocation becomes final. Whenever a person subject to this chapter has had said permit and tax number revoked, the city clerk shall not reissue said permit nor issue a new permit to said person until said person places with the city clerk a bond or other sufficient security in the amount equal to three (3) times the actual, determined or estimated average monthly amount of tax payable by such person pursuant to this chapter.
C. The city clerk, whenever it is deemed necessary to ensure compliance with this chapter, may require any person subject to this chapter to place with it such security as it may determine. The amount of said security shall not be greater than three (3) times the estimated average monthly amount payable by such persons pursuant to this chapter. The amount of the security may be increased or decreased by the city clerk at any time, subject to the limitations set forth above.
D. Any person who violates any provision of this chapter shall have all municipal beer license(s), wine license(s), retail liquor by the drink license(s) and business license(s) revoked.
E. Any amount of tax due under this chapter for which a person fails to report or accurately compute, shall become a lien upon the property of said taxpayer on the date that the same becomes due, and the city may seek to enforce said lien and collect all taxes and interest due together with the reasonable costs of collection, including attorney fees, in a court of competent jurisdiction.
F. For the purposes of proper administration of this chapter, and to prevent evasion of said nonproperty taxes, the burden of proving that a sale of liquor by the drink or rental of a hotel- motel room or campground space or retail sale is not a sale under this chapter is upon the person who makes the sale or rental in question.
G. No city clerk of the city of Lava Hot Springs, Bannock County, Idaho, nor any duly authorized deputy city clerk, agent or employee shall divulge or make known to any persons, in any manner, any information whatsoever submitted or obtained directly or indirectly, pursuant to this chapter, or to permit any nonproperty tax return or information supplied with regard thereto, or any copy thereof, or any paper or book so obtained to be seen or examined by any person except as provided by law; provided that in any action or proceeding brought for the collection, remission, cancellation, or refund or the whole or any part of a tax imposed under this chapter, or for enforcing the penalties prescribed for making false or fraudulent returns, any and all information contained in or provided with said returns, may be made accessible to the elected or appointed officials, officers and representatives of said city charged with enforcing or defending same, all such returns, information, statements and correspondence relating thereto may be produced into evidence in any action, civil or criminal, directly pertaining to such returns or the tax imposed on the basis of such returns; provided, the Lava Hot Springs city council, under such rule and provisions as it may prescribe, may permit, notwithstanding the provisions of this chapter as to secrecy, the commissioner of internal revenue of the United States or his delegate or the proper officer of any state imposing a tax to inspect the nonproperty tax returns or information provided or obtained in connection therewith, or may furnish to such officer or his authorized agent copies of an abstract thereof; provided, nothing in this chapter shall prohibit a taxpayer, or authorized representative, upon proper identification, from inspecting and copying his own nonproperty tax returns and information supplied therewith. (Ord. 2015-11, 11-12-2015, eff. 11-20-2015)