Any person who fails or refuses to file the statement or who fails or refuses to remedy a deficiency in the filing identified in the notice under § 32.40, within the time period established in the notice, shall be guilty of a civil offense and shall be subject to a civil fine imposed by the Board in an amount not to exceed $25 per day, up to a maximum total civil fine of $500. Any civil fine imposed by the Board under this section may be recovered by the county in a civil action in the nature of debt if the offender fails or refuses to pay the penalty within a prescribed period of time.
(2001 Code, § 32.99) (Ord. passed 11-10-1994)