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(a) Any person who fails to amend a registration within seven days of a material change, or who makes a material misrepresentation in a registration, or who fails to comply with a rule or regulation promulgated by the Tax Collector in a timely manner, shall pay, in addition to any other liability that may be imposed under the provisions of this Article 6, a penalty in an amount equal to either $100 or the penalty assessed pursuant to Section 6.17-1.1, whichever is greater.
(b) The Tax Collector may impose a penalty upon any person who fails to file a return or returns required under this Article 6 on or before the date prescribed for filing up to $500 for each such failure. The penalty under this provision shall be in addition to any other liability that may be imposed under the provisions of this Article. Filing a return that the Tax Collector determines to be incomplete in any material aspect may be deemed failure to file a return in violation of this Section 6.17-3.1. Any return required to be filed on a combined basis, and which is not filed on that basis, is an incomplete return. In addition, any return required to report worldwide gross receipts and payroll of a person or combined group under Section 956.2, which does not report gross receipts and payroll on a worldwide basis, is an incomplete return.
(c) Any person who fails to allow a full inspection of records pursuant to a request made by the Tax Collector within the time prescribed by the Tax Collector shall pay, in addition to any other liability that may be imposed under the provisions of this Article 6, a penalty in the amount of $500 for each such failure.
(d) Any person who fails to provide records pursuant to a written request made by the Tax Collector may not contest the Tax Collector’s decision regarding the amount of such person’s liability for any taxes, administrative collection costs, interest, penalties, or other costs and charges imposed under the Business and Tax Regulations Code, or oppose the collection of such amount, in any subsequent administrative or judicial proceeding, on the basis of any record the Tax Collector previously requested in writing that such person failed to make available to the Tax Collector on or before the earliest to occur of the following:
(2) The date the jeopardy determination became final under Section 6.12-5 if such person did not request a hearing thereon;
(3) The date the deficiency determination became final under Section 6.13-4 if such person did not request a hearing thereon.
(e) This Section 6.17-3.1 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or after January 1, 2021, except as provided in subsections (e)(2) and (e)(3) of this Section 6.17-3.1;
(3) to all returns and payments for fiscal years ending on or after July 1, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)