(A) Any owner or operator of a business with activity subject to the streaming service surcharge failing or omitting to pay said surcharge when due; failing or omitting to collect, to account for, or to pay over said surcharge and any penalty, including interest; failing to maintain or allow examination of the required records; falsely reporting or failing to report the amount of surcharge due as required by this Subchapter; or knowingly furnishing false or inaccurate information to the Village shall in addition to any other payment or penalty provided herein or elsewhere by law or ordinance, be punished by a fine of not less than fifty dollars ($50.00) nor more than seven hundred fifty dollars ($750.00) and shall also be ordered to pay all of the costs and fees incurred by the Village in prosecuting the violation, which shall include, but shall not be limited to the costs of an administrative adjudicative proceeding or court proceeding, the hearing officer and reasonable attorney's fees and costs. A separate and distinct offense shall be regarded as committed on each day during or on which a violation occurs or continues. All fines shall be in addition to the unpaid streaming service surcharge plus interest and penalties. The payment of a fine shall not relieve the person so fined from liability for the streaming service surcharge.
(B) The purpose of imposing penalties for the violation of this Subchapter is to ensure the integrity of the collection process established pursuant to this Subchapter.
(Ord. 21-4282, passed 7-1-21)