§ 35.99 PENALTY.

   (A)   Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.

   (B)   (1)   It is unlawful for any operator or other person so required to fail or refuse to register as required in §§ 35.15 through 35.31, or to furnish any return required to be made, or fail to pay the tax collected, or fail or refuse to furnish a supplemental return or other data required by the City Recorder or to render a false or fraudulent return. No person required to make, render, sign, or verify any report shall make any false or fraudulent report, with intent to defeat or evade the determination of any amount due required by §§ 35.15 through 35.31.

      (2)   Notwithstanding division (B)(1) above, the City Attorney, in addition to other remedies permitted by law, may commence and prosecute to final determination in any court of competent jurisdiction an action at law to collect the tax imposed.

      (3)   Any person willfully violating any of the provisions of §§ 35.15 through 35.31 shall be punished therefor, as provided in § 35.23.

(Ord. 378, passed 10-10-1994)