(A) Any person who begins business operations without first obtaining a business certificate shall, upon notification of the Chief Financial Officer, cease business immediately.
(B) Any person who begins business operations without first obtaining a business certificate or any person who continues business operations without renewing an existing business certificate shall pay a license fee that is double the amount set out in § 37.080.
(C) (1) Any person failing to file a return or failing to pay the license fee when due, or failing to file a corrected return or to pay an additional license fee within 30 days after the receipt of the notice provided or failing to pay a license fee before beginning a new business shall pay a penalty equal to five percent (5%) of the fee due for each calendar month or fraction thereof if the business entity:
(a) Fails to file any return or report on or before the due date prescribed for filing or as extended by the City; or
(b) Fails to pay the tax computed on the return or report on or before the due date prescribed for fee payment.
(2) The total penalty levied pursuant to this subsection shall not exceed 25% of the total fee due; however the penalty shall not be less than $25.
(D) In addition to the penalties prescribed in this section, any business entity shall pay, as part of the fee, an amount equal to 12 percent (12%), per annum, simple interest on the fee shown due, but not previously paid, from the time the fee was due until the fee is paid to the City [A fraction of a month is counted as an entire month.]
(E) In addition to the penalties prescribed in this section, any business entity who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay fees owing or collected, with intent to evade payment of the fee or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(F) Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim or document, shall upon conviction be guilty, of a Class A misdemeanor in accordance with the Kentucky Revised Statutes.
(G) Any person who violates the provisions of this division by intentionally inspecting confidential taxpayer information without authorization shall upon conviction be guilty, of a Class B misdemeanor in accordance with the Kentucky Revised Statutes.
(H) Any person who violates the provisions of this division by divulging confidential taxpayer information shall upon conviction be guilty, of a Class A misdemeanor in accordance with the Kentucky Revised Statutes.
(I) In addition to any criminal penalty herein, the City may enforce the collection of the occupational fee due under this ordinance and any fees, penalties, and interest as provided by civil action in a court of appropriate jurisdiction. To the extent authorized by the law, the City shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this chapter.