(a) No person, including any officer of a corporation or employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fail 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 or aid or abet another in the filing of any false or fraudulent return, report or statement.
(b) If any vendor required to file monthly returns by 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 thereon, or if any vendor authorized by the Tax Commissioner 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 thereon, the Tax Commissioner may require the vendor to furnish security in an amount equal to the average tax liability of the vendor for a period of one year, as determined by the Tax Commissioner from a review of returns or other information pertaining to the vendor, which amount shall in no event 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 Tax Commissioner, 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 notice from the Tax Commissioner of its requirements.
(c) A corporate surety bond filed under this section 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 payment therewith within the time prescribed in this chapter.
(Ord. 982. Passed 11-11-74.)
(Ord. 982. Passed 11-11-74.)