(A) Any or all licenses fees due to be paid on April 30 and not paid within 30 days from that date shall be subject to the following penalties:
(1) All license fees which remain unpaid after they become due shall bear interest at the rate of 1.5% per month (or part thereof). Any person who fails to pay the license fee when it shall become due, shall also be charged a penalty of 10% of the amount of the unpaid license fees or $10, whichever shall be greater.
(2) Any person who shall fail, neglect, or refuse to make any return required by §§ 110.01 through 110.08, or any person who shall refuse to permit the collector or any agent or employee designated by him in writing, to examine books, records, and papers pertaining to information required thereunder, 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 earnings in order to avoid the payment of the whole or any part of the license fee, shall become liable to the city for such fees as well as the interest and penalty thereon, and shall in addition, be subject to citation and upon conviction, shall be guilty of a misdemeanor and shall be subject to a fine of not less than $100 or more than $500, or imprisonment for not more than 30 days, or to both fine and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed above.
(Ord. 18-10, passed 11-27-18)