§ 116.99 PENALTY.
   (A)   Sections 116.01 through 116.13.
      (1)   It is unlawful for any seller or any other person so required to fail or refuse to furnish any report required to be made, or fail or refuse to furnish a supplementary report or other data required by the City Administrator or to enter a false or fraudulent report, with intent to defeat or evade the determination of any amount due required by §§ 116.01 through 116.13.
      (2)   Violation of any provision of §§ 116.01 through 116.13 shall be punishable by the general penalty. Every day in which the violation is caused or permitted to exist constitutes a separate infraction, and the punishment therefor shall be in addition to any other penalty, interest, sum or charge imposed by this code or this chapter. Delinquent taxes and fees, penalty and interest imposed by §§ 116.01 through 116.13 and this code may be collected in a civil action.
      (3)   The remedies provided by this division (A) are not exclusive and shall not prevent the city from exercising any other remedy available under the law, nor shall the provisions of this division (A) or §§ 116.01 through 116.13 prohibit or restrict the city or other appropriate prosecutor from pursuing criminal charges under state law or city ordinance.
   (B)   Sections 116.25 through 116.39.
      (1)   Any person who is found to be in violation of §§ 116.25 through 116.39 shall be fined per § 10.99.
      (2)   Failure to comply with the requirements of §§ 116.25 through 116.39 shall be considered by the city in any action relating to the issuance or revocation of a business license.
(Ord. 268, passed 9-4-2014; Ord. 270, passed 4-2-2015)