(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Whoever makes any false or untrue statement on his or her return, or who refuses to permit inspection of the books, records or accounts of any business in his or her custody or control, when the right to make such inspection by the Tax Collector or other agent designated \by the borough is requested, and whoever fails or refuses to procure a mercantile license when so required under §§ 36.001 through 36.011 or fails to keep his or her license conspicuously posted at his or her place of business as herein required, shall, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days. Each day that a violation of §§ 36.001 through 36.011 continues shall constitute a separate offense.
(2006 Code, § 24-412)
(C) Whoever makes any false or untrue statement on his or her return, or who refuses to permit inspection of the books, records or accounts of any business in his or her custody or control, when the right to make such inspection by the Tax Collector or other agent designated by the borough is requested, and whoever fails or refuses to file a return required by §§ 36.025 through 36.035, and whoever fails or refuses to register when so required under §§ 36.025 through 36.035, shall, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days. Each day that a violation of §§ 36.025 through 36.035 continues shall constitute a separate offense.
(2006 Code, § 24-512)
(D) Any taxpayer (including any officer, agent or employee thereof) who knowingly fails to obtain a license, fails to remit any tax due, fails to file complete and correct reports or returns when due, or makes a false or fraudulent return, may be subjected to a fine of $600 and costs of enforcement for each offense, and, in default of payment of such fine and costs, to imprisonment for a term not exceeding 30 days.
(Ord. 77-5, passed 12-27-1979, § 12; Ord. 12/27/1979D, passed 12-27-1979, § 12; Ord. 88-1, passed 2-1-1988; Ord. 91-6, passed 6-10-1991; Ord. 2006-3, passed 7-10-2006; Ord. 2015-5, passed 4-28-2015)