§ 34.999 PENALTY.

   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.

   (B)   Any person willfully violating any of the provisions of §§ 34.015 through 34.032 shall be guilty of a misdemeanor and may be punishable therefor by a fine of not more than $500, or by imprisonment in jail for a period of not more than six months, or by both the fine and imprisonment.

   (C)   Any person who operates or conducts himself or herself contrary to the terms of §§ 34.045 through 34.075 shall be guilty of an offense and, in addition to the other penalties herein provided, may, upon conviction in municipal court, be assessed a fine not to exceed $300 for each offense.

(Prior Code, § 35.999)

   (D)   (1)   It is unlawful for any seller or any other person so required to fail or refuse to furnish any return required to be made, or fail or refuse to furnish the supplementary return or other data required by the City Manager or to enter a false or fraudulent report, with intent to defeat or evade the determination of any amount due required by this ordinance.

      (2)   Violation of any provision of §§ 34.170 through 34.183 shall be punishable by the general penalty. Every day in which the violation is caused or permitted to exist constitutes a separate infraction, and the punishment therefor shall be in addition to any other penalty, interest, sum or charge imposed by §§ 34.170 through 34.183. Delinquent taxes and fees, penalty and interest imposed by §§ 34.170 through 34.183 may be collected in a civil action.

      (3)   In addition to the remedies provided by this section, the City Manager may, when deemed appropriate, revoke the seller’s business license until taxes, penalties and fines are paid.

      (4)   The remedies provided by this section are not exclusive and shall not prevent the city from exercising any other remedy available under the law, nor shall the provisions of §§ 34.170 through 34.183 prohibit or restrict the city or other appropriate prosecutor from pursuing criminal charges under state law or city ordinance.

   (E)   Unless otherwise indicated, any offense under this chapter is classified as a violation punishable by a fine set by resolution. Penalties not set by resolution shall be $250 per violation.

(Ord. 893, passed 5-23-1977; Ord. 1014, passed 7-19-1982; Ord. 1310, passed 8-1-2006; Ord. 1315, passed 6-6-2016; Ord. 1325A, passed 2-6-2017)