(A) Any person who fails to file any return required hereunder within the time due, shall be charged a penalty of 5% of the amount of the unpaid restaurant tax for each month such return remains unfiled, not exceeding a penalty of 25% in the aggregate.
(B) All restaurant taxes imposed by this subchapter which remain unpaid after they become due shall bear interest at the rate of 0.5% per month (or part thereof) and any person who fails to pay such restaurant tax when same shall become due, shall also be charged a penalty of 10% of the amount of such unpaid restaurant tax or $10, whichever shall be greater.
(C) Any person who shall fail, neglect or refuse to make any return or pay any tax due required by this subchapter, or to pay to the city those so withheld under the terms of this subchapter, or any person who shall refuse to permit the Collector or any agent or employee designated by him or her in writing, to examine books, records and papers pertaining to information required under this subchapter, or who shall knowingly make any incomplete, false or fraudulent return; or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of gross receipts in order to avoid the payment of the whole or any part of the restaurant license tax, shall become liable to the city for such tax as well as the interest and penalty thereon.
(Ord. 997-415, passed 10-13-1997) Penalty, see § 116.99