(A) All license fees imposed by this chapter that remain unpaid after they become due shall bear interest at the rate of 12% per annum, and any person who has failed to pay such license fees when the same became due shall also be charged a penalty of 10% of the amount of the unpaid license fees. Any person or employer who fails or refuses to withhold any license fee payable under this chapter, or who fails to pay such fees after withholding the same to the City Clerk-Treasurer at the time it is due as provided under the terms herein shall become liable to the city for such fees, as well as for the interest thereon at the rate of 12% per annum and for the aforesaid penalty, provided, that the minimum penalty imposed against the person or employer shall be $10.
(B) No person or employer shall: Fail, neglect or refuse to make any return required by this chapter; fail, neglect or refuse to secure or pay a license fee; fail to withhold the license fees or pay over to the city the license fees, penalties or interest imposed by this chapter or withholds license fees but fails to pay them over to the City Clerk-Treasurer; refuse to permit the City Clerk-Treasurer or any agent or employee designated by him or her in writing, to examine the books, records and papers for the purposes set forth herein; knowingly make any incomplete, false or fraudulent return; or attempt to do anything whatsoever to avoid the full disclosure of the amount of gross receipts or compensation in order to avoid the payment of the whole or any part of a license fee.
(Prior Code, § 113.11) (Ord. 541, passed 9-1-1992) Penalty, see § 113.99