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(A) It shall be the duty of the Tax Administrator to enforce each and all of the provisions of this subchapter.
(B) For purposes of administration and enforcement of this subchapter generally, the Tax Administrator, with the concurrence of the City Attorney, may from time to time promulgate administrative rules and regulations.
(C) The Tax Administrator shall have the power to audit and examine all books and records of cannabis businesses as well as persons engaged in the operation of cannabis businesses, including both state and federal income tax returns, California sales tax returns, or other evidence documenting the gross receipts of or the transaction prices charged by a cannabis business or persons engaged in the operation of a cannabis business, for the purpose of ascertaining the amount of tax, if any, required to be paid by the provisions of this subchapter, and for the purpose of verifying any statements or any item thereof when filed by any person pursuant to the provisions of this subchapter. If such cannabis business or person, after written demand by the Tax Administrator, refuses to make available for audit, examination or verification such books, records, or equipment as the Tax Administrator requests, the Tax Administrator may, after full consideration of all information within the Tax Administrator's knowledge concerning the cannabis business and its business and activities of the person so refusing, make an assessment in the manner provided in § 37.101.
(D) The conviction and punishment of any person for failure to pay the required tax shall not excuse or exempt such person from any civil action for the tax debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this subchapter or of any state law requiring the payment of all taxes.
(E) Any person violating any of the provisions of this subchapter or any regulation or rule passed in accordance herewith, or knowingly or intentionally misrepresenting to any officer or employee of the city any material fact in procuring the a cannabis business certificate or permit from the city shall be deemed guilty of a misdemeanor.
(Ord. 1261, passed 11-6-18)