(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) No person shall refuse to make any return required to be made by §§ 38.001 to 38.032; or shall make any false or fraudulent return or false statement in any return, with intent to defraud the city or evade the payment of the tax, or any part thereof, imposed by §§ 38.001 to 38.032, nor shall any person aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed by §§ 38.001 to 38.032; nor shall the president, vice president, secretary or treasurer of any corporation make or permit to be made for any corporation or association any false return or any false statement in any return required in §§ 38.001 to 38.032, with the intent to evade the payment of any tax hereunder. Whoever violates any provision of §§ 38.001 to 38.032 shall be fined an amount not to exceed state law or imprisoned for a term not to exceed state law, or both. In addition to the foregoing penalties, any person who knowingly swears to or verifies any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid shall be guilty of the offense of false swearing and shall be punished in the manner provided by law. Any corporation for which a false return, or a return containing a false statement, as aforesaid, shall be made, shall be punished by a fine not to exceed state law.
(Prior Code, § 711.99)
(C) (1) Whoever actively engages in the practice of, within the meaning of §§ 38.070 to 38.086, any profession named herein, without first paying the license tax herein provided for, shall be fined an amount not to exceed state law. Each day that such person shall practice without such license shall constitute a separate offense.
(2) Any owner who leases or rents, or holds out for rent by advertisement or otherwise, a rental unit within the city without possession of a valid residential rental license for that rental unit, or who otherwise fails to comply with the requirements of §§ 38.070 to 38.086 shall be subject to a fine of an amount not to exceed state law per rental unit. Each month the violation exists shall constitute a separate violation.
(3) The imposition of a penalty does not prevent suspension or revocation of a license, permit or franchise, or other administrative sanctions. Violations of §§ 38.070 to 38.086 that are continuous with respect to time are a public nuisance and may be abated by injunctive or other equitable relief. The imposition of a penalty does not prevent injunctive relief. Violations of §§ 38.070 to 38.086 shall be adjudicated through the City Municipal Court.
(Prior Code, § 733.99)
(3) Proceedings against any person under this division (D) shall be initiated in the county of the state wherein such person resides if any element of the offense occurs in such county of residence, or if no element of the offense occurs in such county of residence, in Kanawha County.
(4) For the purpose of this division (C), the following definitions shall apply unless the context clearly indicates or requires a different meaning.
EVADE. To willfully and fraudulently commit any act with the intent of depriving the city of payment of any tax which there is a known legal duty to pay.
FRAUD. Any false representation or concealment as to any material fact made by any person with the knowledge that it is not true and correct, with the intention that such representation or concealment be relied upon by the city.
WILLFULLY. The intentional violation of a known legal duty to perform any act required to be performed by any provision of §§ 38.100 to 38.116 in respect of which the violation occurs; provided, that the mere failure to perform any act shall not be a willful violation under §§ 38.100 to 38.116. A WILLFUL violation of §§ 38.100 to 38.116 requires that the defendant have had knowledge of or notice of a duty to perform such act, and that the defendant, with knowledge of or notice of such duty, intentionally failed to perform such act.
(D) (1) Any person violating the provisions of §§ 38.130 through 38.137, or any regulation promulgated under §§ 38.130 through 38.137, shall be subject to a fine of an amount not to exceed state law plus court costs, and shall also be required to pay all delinquent municipal service fees which the person owes; provided, that any owner of a business unit, multi-business complex, or multi- family dwelling, four units or larger, violating this subchapter, or any regulations promulgated under this subchapter, shall be subject to a fine of an amount not to exceed state law plus court costs, and shall also be required to pay all delinquent municipal service fees which the person owes; provided, however, that any owner of any other commercial establishment violating this subchapter, or any regulations promulgated under this subchapter, shall be subject to a fine not to exceed state law plus court costs, and shall also be required to pay all delinquent municipal service fees which the person owes.
(2) If the property owner is an individual who is found guilty, and the total amount of delinquent municipal service fees, as well as the fine and court costs imposed by the court are not paid within 90 days subsequent to when the City Municipal Court renders its decision, the city shall notify the state’s Division of Motor Vehicles of the court’s decision and the property owner’s failure to make the appropriate payment, and request the state’s Division of Motor Vehicles suspend the property owner’s license to operate a motor vehicle until such time as the fine, court costs and delinquent municipal service fees are paid in full.
(Prior Code, § 749.99)
(Ord. 08-, passed 11-3-2008; Ord. passed 12-17-2019)