A. Any person who violates any provision of this chapter shall be guilty of a misdemeanor, punishable by up to six (6) months in jail and/or a fine of three hundred dollars ($300.00). Furthermore, each month a person fails to report or intentionally fails to accurately compute or disclose the total amount of sales or rentals or the amount of tax to be paid as imposed under this chapter shall be considered a separate offense.
B. Any person who violates any provision of this chapter shall have his municipal nonproperty tax permit and tax number revoked. The city clerk shall send written notice of revocation of the tax permit and number to the permit holder by certified mail to the address given on the permit application. The permit holder shall have ten (10) days from the date said notice is mailed to file a written request of appeal with the city council, challenging the revocation. If no appeal is timely made, the revocation becomes final. Whenever a person subject to this chapter has had their permit and tax number revoked, the city clerk shall not reissue the permit or issue a new permit to the person until the person places with the city clerk a bond or other sufficient security in the amount equal to three (3) times the actual, determined, or estimated average monthly amount of tax payable by the person, pursuant to this chapter.
C. The city clerk, whenever it is deemed necessary to ensure compliance, may require any person subject to this chapter to place with the city clerk such security as the city clerk may determine. Security shall not be greater than three (3) times the estimated average monthly amount payable by persons pursuant to this chapter. The amount of the security may be increased or decreased by the city clerk at any time, subject to the limitations set forth above.
D. Any amount of tax due under this chapter which a person fails to report or accurately compute shall become a lien upon the property of the taxpayer on the date that the same becomes due, and the city may seek to enforce the lien and collect all taxes and interest due, together with the reasonable costs of collection, including attorney fees, in a court of competent jurisdiction.
E. For the purposes of proper administration of this chapter, and to prevent evasion of nonproperty taxes, the burden of proving that a sale is not a sale under this chapter is upon the person who makes the sale in question. (Ord. 1320, 12-2-2015, eff. 1-1-2016)