(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) (1) A restaurant owner and/or operator who collects the restaurant tax from one or more persons, as per §§ 116.01 through 116.11 of this chapter, and who fails to file a return and make payments therewith shall, in addition to the penalties prescribed herein, upon conviction, be subject to a fine of not less than $50, nor more than $500, or imprisonment for not more than 30 days, or both such fine and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed in § 116.07(A) of this chapter.
(2) Any person who shall fail, neglect or refuse to make any return or pay any tax due required by §§ 116.01 through 116.11 of this chapter, per § 116.06 of this chapter, shall, in addition, be subject to a fine of not less than $50 or more than $500 or imprisonment for not less than 30 days, each day of non-filing constituting a separate offense. Such criminal penalties shall be in addition to the penalties imposed in § 116.06 of this chapter.
(3) Any person or agent divulging such information, per § 116.09 of this chapter, shall, upon conviction, be subjected to a fine of not less than $50, nor more than $500, or imprisonment not to exceed 30 days, or both, at the discretion of the court and, upon conviction, shall be dismissed from employment by the city.
(Ord. 997-415, passed 10-13-1997)