§ 35.147 PENALTIES.
   The interest, penalties for failure to file a tax return, late filing of a tax return, late payment of tax, making a false return, refusal to allow inspection of books and records, false collection of tax, general violations and willful or fraudulent violations of this chapter shall be as set forth in the subchapter of this chapter entitled "PROCEDURES RELATED TO COLLECTION AND ADMINISTRATION OF LOCALLY IMPOSED TAXES."
(Ord. 22-09, passed 3-22-22)