195.99 PENALTY.
   (a)    Any vendor who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to six percent (6%) per month of the amount of the tax in addition to the tax.
   (b)    Any person, firm or corporation violating any provisions of this chapter shall be guilty of a misdemeanor of the fourth degree on a first offense; on each subsequent offense, such person or entity shall be guilty of a misdemeanor of the first degree.
(Ord. 120-13. Passed 5-6-13.)
CODIFIED ORDINANCES OF LORAIN