(A) Penalty for failure to file a return and pay quarterly remittance by the due date (as required in § 110.048) is 5% of the tax for each 90 days or fraction thereof. The total late filing penalty shall not exceed 25% of the tax; provided, however, that in no case shall the penalty be less than $10. Interest at the rate of 8% per annum shall apply to any late payments.
(B) A person who violates § 110.099 shall be subject to a fine of not less than $10 nor more than $50.
(C) Any person or agent who divulges confidential information in violation of § 110.165 shall, upon conviction, be subject to a fine of not less than $50 nor more than $500, or imprisonment not to exceed 30 days, or both, at the discretion of the court.
(D) The following penalties shall be in addition to any criminal prosecution instituted in the County District Court against an alleged violator, and the fines hereunder shall be payable to the County ABC Administrator.
(1) The County ABC Administrator may assess a fine of not more than $500 per violation. The payment of this fine shall be transmitted to the County Treasurer to be deposited in the appropriate designated account.
(2) Any person, firm or corporation who violates any of the provisions of this chapter, for which no other penalty is hereby provided, shall, for the first offense, be fined not less than $100, or imprisoned in the County Jail for not more than six months, or both; and for the second and each subsequent violation shall be fined not less than $200, or imprisoned in the County Jail for not more than six months, or both. The penalties provided for in this division (D) shall be in addition to the revocation or suspension of the offender’s license. If the offender is a corporation, joint stock company, association or fiduciary, the principal officer of officers responsible for the violation may be imprisoned.
(Ord. KOC 16-410-181, passed 5-17-2016)