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If any person collects an amount upon a transaction not subject to the tax imposed hereby, but which amount is purported to be the collection of said tax, or if a person collects an amount upon a transaction greater than the amount of the tax so imposed herein and does not for any reason return the same to the person who paid the same before filing the return for the period in which such occurred, said person shall account for and pay over those amounts to the Village along with the tax properly collected.
(Ord. 2005-09. Passed 4-11-05.)