A. Any person who is required to collect and pay over any tax imposed by this chapter and fails or refuses to pay over to the city the same when due in accordance with this chapter shall be liable for a penalty on the tax not paid. The penalty charge may be modified by resolution adopted by city council but shall initially be equal to five percent (5%) of the tax not paid or a minimum of ten dollars ($10.00), whichever is greater. The city treasurer shall assess and collect the fee at the time any delinquent tax payment is tendered. The permit holder shall have ten (10) days from the date payment is made to file a written appeal with the city council challenging the penalty determination. If no appeal is timely made as herein provided, the penalty determination shall be final.
B. Any person who is required to collect, truthfully account for, and pay over any tax imposed by this chapter and who wilfully fails to do so or wilfully attempts in any manner to evade or defeat the tax or payment thereof shall, in addition to the other penalties provided by law, be liable to a penalty equal to the amount of the tax evaded, not collected, or not accounted for and paid over. The city treasurer shall determine and assess the penalties, and the same shall become due and payable upon notice and demand from the city treasurer. The city treasurer shall send written notice of the penalty charge 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 the notice is mailed to file a written request of appeal with the city council challenging the penalty charge determination. If no appeal is timely made, the penalty charge determination becomes final. (Ord. 1320, 12-2-2015, eff. 1-1-2016)