§ 35.99 PENALTY.

   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.

   (B)   Any person who fails to file any tax return or information required by §§ 35.01 through 35.11 of this code, who fails to pay any tax due hereunder or who fails to timely pay such tax, shall be subject to the imposition of penalties and interest in accordance with UCA §§ 59-1-401 and 59-1-402 or any successor provision thereto.

(Prior Code, § 3-5A-12)

   (C)   Any person violating any of the provisions of §§ 35.25 through 35.28 of this code shall be deemed guilty of a class B misdemeanor and, upon conviction thereof, shall be subject to penalty as provided in § 10.99 of this code.

(Prior Code, § 3-5B-5)

(Ord. 127, passed 1-16-1990)