Whoever violates any of the provisions of Chapter 114, shall be subject to the following penalties:
(A) All occupational license fees which remain unpaid after they become due shall bear interest at the rate of 1.5% per month (or part thereof). Any person who fails to pay the occupational license fee when it shall become due, shall also be charged a penalty of 10% of the amount of the unpaid license fees or $10, whichever shall be greater.
(B) Any person who shall fail, neglect, or refuse to make any return required by Chapter 114, or any employer who shall fail to withhold the occupational license fee, or to pay to the city those so withheld thereunder, or any person who shall refuse to permit the Collector or any agent or employee designated by the Collector in writing, to examine books, records, and papers pertaining to information required thereunder, or who shall knowingly make any incomplete, false, or fraudulent return; fail, neglect or refuse to apply for an occupational license fee reporting number as required by Chapter 114, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of earnings in order to avoid the payment of the whole or any part of the license fee, shall become liable to the city for such fees as well as the interest and penalty thereon, and shall in addition, be subject to citation and upon conviction, shall be guilty of a misdemeanor and shall be subject to a fine of not less than $100 or more than $500, or imprisonment for not more than 30 days, or to both fine and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed above.
(Ord. 07-13-2023-B, passed 8-10-2023)