§ 34.999 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)   Violation of §§ 34.020 through 34.035 of this chapter is a Class A infraction punishable by a fine not to exceed $500.

(Prior Code, § 2.15.180)

   (C)   (1)   All violations of §§ 34.050 through 34.062 of this chapter are punishable as set forth in § 10.99 of this code of ordinances. It is a violation of §§ 34.050 through 34.062 of this chapter for any seller or other person to:

         (a)   Fail or refuse to comply as required herein;

         (b)   Fail or refuse to furnish any return required to be made;

         (c)   Fail or refuse to permit inspection of records;

         (d)   Fail or refuse to furnish a supplemental return or other data required by the Director;

         (e)   Render a false or fraudulent return or claim; or

         (f)   Fail, refuse or neglect to remit the tax to the city by the due date.

      (2)   The remedies provided by §§ 34.050 through 34.062 of this chapter are not exclusive and do not prevent the city from exercising any other remedy available under the law.

      (3)   The remedies provided by this division (C) do not prohibit or restrict the city or other appropriate prosecutor from pursuing criminal charges under state law or city ordinance.

   (D)   Any dealer who fails or refuses to furnish any information required in §§ 34.090 through 34.115 or by the city, or, with intent to defeat or evade the determination of any amount due under §§ 34.090 through 34.115, makes, renders, signs or verifies any false or fraudulent statement, commits an offense which constitutes a violation of §§ 34.090 through 34.115 punishable in accordance with the general penalty provisions of § 10.99 of this code of ordinances.

(Prior Code, § 2.30.110) (Ord. 228, passed 3-7-1994; Ord. 379, passed 12-1-2008; Ord. 423, passed 11-3-2014; Ord. 469, passed 7-20-2020)