(A) Any person who is required to collect and pay over any tax imposed by this chapter and fails or refuses to pay over to the city the same when due in accordance with section 4.11.10 of this chapter shall be liable and pay a penalty charge equal to five percent (5%) of the tax not paid, or a minimum of ten dollars ($10.00) (whichever is greater). The city clerk shall assess and collect said fee at the time any delinquent tax payment is tendered. The permit holder shall have ten (10) days from the date payment is made to file a written appeal with the city council challenging said penalty determination. If no appeal is timely made as herein provided, said penalty determination shall be final.
(B) Any person who is required to collect, truthfully account for, and pay over any tax imposed by this chapter and who wilfully fails to collect such a tax or truthfully account for or pay over such a tax, or wilfully attempts in any manner to evade or defeat such a tax or payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the amount of the tax evaded, or not collected, or not accounted for or paid over. The city clerk shall determine and assess such penalties, and the same shall become due and payable upon notice and demand from the city clerk. The city clerk shall send written notice of such penalty charge 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 penalty charge determination. If no appeal is timely made as herein provided, said penalty charge determination shall be final. (Ord. 938, 12-17-2015)