(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) A civil penalty of 5% of the amount of the fees due under § 38.056, compounded monthly, up to a maximum of 100% of the amount of the fees due hereunder, shall be assessed for each violation of §§ 38.055 through 38.058. Additionally, violators may be subject to prosecution pursuant to municipal codes for the town for each violation of this subchapter.
(Prior Code, § 23-1)
(C) The failure of an establishment to remit to the county the required taxes when due shall constitute a misdemeanor, punishable by a fine of not more than $500 or imprisonment for up to 30 days, or both. Notwithstanding the foregoing, any misrepresentation of the information required by returns as set forth in this chapter or the failure to collect or timely remit to the county the taxes imposed by this chapter may result in the suspension and/or revocation of the business license of the offending establishment, as may be determined.
(Prior Code, § 21-1) (Ord. passed 1-21-2003)