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(a) No person, including any officer or employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fall to file any return or report required to be filed by this chapter, or file or cause to be filed any incomplete, false or fraudulent return, report or statement.
(b) If any vendor, required to file monthly returns under this chapter, fails on two consecutive months or on three or more months within a twelve-month period to file such returns when due or to pay the tax due the City, or if any vendor authorized by the Auditor to file returns at less frequent intervals, fails on two or more occasions within a twenty-four month period, to file such returns when due or to pay the tax due the City, the Auditor may require such vendor to furnish security in an amount equal to the average tax liability imposed by this chapter for a period of one year, as determined by the Auditor from a review of returns or other information pertaining to such vendor, which amount shall not be less than one hundred dollars ($100.00). The security may be in the form of an advance tax payment to be applied to pay the tax due on subsequent returns, or a corporate surety bond satisfactory to the Auditor, conditioned upon payment of the tax due with the returns from the vendor. The security must be filed within ten days following the vendor's receipt of the written notice from the Auditor stating its requirement, such notice to be delivered by personal service on the vendor or by registered or certified mail.
A corporate surety bond filed under this chapter shall be returned to the vendor if, for a period of twelve consecutive months following the date the bond was filed, the vendor has filed all returns and remitted the proper tax payment within the time prescribed in this chapter.
(Ord. 99-82. Passed 11-22-82.)
If any vendor corporation, required to file returns and to remit tax due the City under provisions of this chapter, fails for any reason to make such filing or payment, any of its officers charged with the responsibility of filing returns and making payments, shall be personally liable to such failure. The dissolution of a corporation shall not discharge an officer's liability for a prior failure of the corporation to file returns or remit tax due the City as imposed under this chapter. The amount due for such liability may be collected by assessment in the manner provided in this chapter.
(Ord. 99-82. Passed 11-22-82.)
The license of any vendor who fails to file a return required by this chapter or fails to remit to the City the tax imposed by this chapter within six months after such return and tax is due the City shall be revoked by the Director of Public Safety. This provision shall not prevent the imposition of any other penalty as set forth under the provisions of this chapter.
(Ord. 99-82. Passed 11-22-82.)
Whoever violates any provision of this chapter is guilty of a minor misdemeanor for a first offense. For each subsequent offense such person, if a corporation, is guilty of a minor misdemeanor; or if an individual or member of a partnership, firm or association, is guilty of a misdemeanor of the fourth degree.
(Ord. 99-82. Passed 11-22-82.)