§ 35.99 PENALTY.
   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
   (B)   The willful failure or refusal of any operator to make reports and remittances required in § 35.17 of this chapter, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under § 35.17 of this chapter, shall be an offense and, upon conviction thereof, the offending operator shall be subject to penalty as provided in § 10.99 of this code of ordinances. Each day is to be considered a separate offense to be charged severally.
(Prior Code, § 3-2C-15) (Ord. 2013-3, passed 9-9-2013)