Within ten days after the last day of the auction, the applicant shall file in duplicate with the City Clerk a listing of all merchandise sold at the auction and the prices received therefor, together with a detailed inventory of all merchandise unsold at the close of the auction sale. The City Clerk shall, immediately after receiving the listing of sales, forward a copy thereof to the Department of Revenue.
(1993 Code, § 112.07) Penalty, see § 10.99