3.04.170: PENALTIES:
   A.   Any person who violates any provision of this chapter shall be guilty of a misdemeanor, punishable by up to one year in the county jail and/or three hundred dollars ($300.00) fine or both. Furthermore, each month in which a person fails to report or intentionally fails to accurately compute, or intentionally fails to accurately disclose the total amount of sales or rentals or the amount of tax to be paid, as imposed under this chapter, shall be considered a separate offense.
   B.   Any person who violates any provision of this chapter shall have their municipal business license(s), beer license(s), wine license(s), and retail liquor by the drink license(s) revoked. The city clerk shall send written notice of revocation of license to the license holder by mailing same certified mail to the address given on the application. The license holder shall have ten (10) days from the date said notice is mailed to file a written request of appeal with the city council, challenging said revocation. If no appeal is timely made, said revocation becomes final. Whenever a person subject to this chapter has had said liquor license revoked, the city clerk shall not reissue said license nor issue a new license to said person until said person places with the city clerk a bond or other sufficient security in the amount equal to three (3) times the actual, determined or estimated average monthly amount of tax payable by such person pursuant to this chapter.
   C.   Reserved.
   D.   Any amount of tax due under this chapter for which a person fails to report or accurately compute, shall become a lien upon the property of said taxpayer on the date that the same becomes due, and the city may seek to enforce said lien and collect all taxes and interest due together with the reasonable costs and collection, including attorney fees, in a court of competent jurisdiction.
   E.   For the purposes of proper administration of this chapter, and to prevent evasion of said non-property taxes, the burden of proving that a sale is not a sale under this chapter is upon the person who makes the sale or rental in question. (Ord. 56D-5, 9-15-2015; amd. Ord. 56D-6, 8-31-2020)