(A) Generally. Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99(A) of this code of ordinances.
(B) Sales tax.
(1) Collection by vendors.
(a) A vendor who willfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied by §§ 34.01 through 34.17 of this chapter, or who willfully or intentionally fails, neglects or refuses to comply with the provisions, or who remits or rebates to a consumer or user by whatever means, either directly or indirectly, all or any part of the tax herein levied, or who makes in any form of advertising, verbally or otherwise, any statement which infers that he or she is absorbing the tax or is paying the tax for the consumer or user by an adjustment of prices or at a price including the tax, or in any manner whatsoever, shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punished as provided in § 10.99(A) of this code.
(b) Any sum or sums collected or required to be collected in accordance with §§ 34.01 through 34.17 of this chapter shall be deemed to be held in trust for the town. Any person, firm, corporation, joint venture or association which willfully or intentionally fails, neglects or refuses to collect the sums required to be collected or paid shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punished as provided in § 10.99(A) of this code.
(Prior Code, § 3-2-10)
(2) Fraudulent returns. In addition to all civil penalties provided by §§ 34.01 through 34.17 of this chapter, the willful failure or refusal of any taxpayer to make the reports and remittances herein required, or the making of any false or fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under §§ 34.01 through 34.17 of this chapter, shall be an offense, and upon conviction thereof, the offending taxpayer shall be subject to a fine as provided in § 10.99(A) of this code.
(Prior Code, § 3-2-14)
(C) Use tax. In addition to all civil penalties provided by §§ 34.30 through 34.45 of this chapter, the willful failure or refusal of any taxpayer to make the reports and remittances herein required or the making of any false or fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under §§ 34.30 through 34.45 of this chapter shall be an offense, and upon conviction thereof, the offending taxpayer shall be punished as provided in § 10.99(A) of this code. Each day of noncompliance with §§ 34.30 through 34.45 of this chapter shall constitute a separate offense.
(Prior Code, § 3-3-15)