In case any telephone company shall refuse, fail, or neglect to furnish or file any report required in § 114.05 at the time required for the filing, or shall fail or refuse to permit the city to inspect the books and records of the company for the purpose of verifying the report, then the occupation tax for the preceding quarter shall be the sum of $5,000, and the amount shall be paid within 45 days following the end of the calendar quarter as required by § 114.02 and the amount shall draw interest and be subject to penalties as provided by § 114.04.
(Prior Code, § 10-1108)
Statutory reference:
Similar state law provisions, see Neb. RS 16-205