Any person who shall willfully fail to make a return by this chapter, or who shall fail to pay the tax after written demand for payment, or who shall fail to remit the taxes collected or any penalty imposed by this chapter after written demand for such payment, or who shall refuse to permit the city’s authorized agents to examine the books, records, and papers under his control, or who shall willfully make any incomplete, false, or fraudulent return shall be guilty of a misdemeanor. In addition, the city may institute legal action as may be necessary to recover the amount due plus penalties and enforcement costs.
(Ord. 292, passed 11-9-09)