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The administration of this article shall be governed by and in accordance with the provisions of division 5, and the regulations following division 5, in article II of this chapter, except those provisions which are unrelated to any provision in this article III.
(Ord. No. 6926, § 1.B, 4-18-88)
(a) It is unlawful for any person to knowingly or willfully:
(1) Fail or refuse to make any return required by this article.
(2) Fail to remit as and when due the full amount of any tax or additional tax or penalty and interest thereon.
(3) Make or cause to be made a false or fraudulent return.
(4) Make or cause to be made a false or fraudulent statement in a return, in written support of a return, or to demonstrate or support entitlement to a deduction, exclusion or credit, or to entitle the person to an allocation or apportionment or receipts subject to tax.
(5) Fail or refuse to permit any lawful examination of any book, account, record or other memorandum by the tax collector.
(6) Fail or refuse to remit any tax collected by such person from his customer to the tax collector before the delinquency date next following such collection.
(7) Advertise or hold out to the public in any manner, directly or indirectly, that any tax imposed by this article, as provided in this article, is not considered as an element in the price to the consumer.
(8) Fail or refuse to obtain a public utility license or to aid or abet another in any attempt to intentionally refuse to obtain such a license or evade the license fee.
(9) Reproduce, forge, falsify, fraudulently obtain or secure, or aid or abet another in any attempt to reproduce, forge, falsify, or fraudulently obtain or secure, an exemption from taxes imposed by this article.
(b) The violation of any provision of subsection
(a) above shall constitute a class two misdemeanor.
(c) In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent statement, with the intent aforesaid, shall be guilty of the offense of perjury and on conviction thereof shall be punished in the manner provided by law.
(Ord. No. 6926, § 1.B, 4-18-88)
(a) Liens.
(1) Any tax, penalty or interest imposed under this article which has become final, as provided in this article, shall become a lien when the city perfects a notice and claim of lien setting forth the name of the taxpayer, the amount of the tax, penalty and interest, the period or periods for which due, the date of accrual thereof, and stating that the city claims a lien therefor.
(2) The notice of claim of lien shall be signed by the tax collector under his official seal of the city, and, with respect to real property, shall be recorded in the office of the county recorder of any county in which the taxpayer owns real property, and, with respect to personal property, shall be filed in the office of the secretary of state. After the notice and claim of lien is recorded or filed, the taxes, penalties and interest in the amounts specified therein shall be a lien on all real property of the taxpayer located in such county where recorded, and all tangible personal property of the taxpayer within the state, superior to all other liens and assessments recorded or filed subsequent to the recording or filing of the notice and claim of lien.
(3) Every tax imposed by this article, and all increases, interest and penalties thereof, shall become from the time the same is due and payable a personal debt from the person liable to the city, but shall be payable to and recoverable by the tax collector and which may be collected in the manner set forth in subsection (b) below.
(4) Any lien perfected pursuant to this section shall, upon payment of the taxes, penalties and interest affected thereby, be released by the tax collector in the same manner as mortgages and judgments are released. The tax collector may, at his sole discretion, release a lien in part, that is, against only specified property, for partial payment of moneys due the city.
(b) Actions To Recover Tax. An action may be brought by the city attorney or other legal advisory to the city designated by the city council, at the request of the tax collector, in the name of the city, to recover the amount of any taxes, penalties and interest due under this article; provided that:
(1) No action or proceeding may be taken or commenced to collect any taxes levied by this article until the amount thereof has been established by assessment, correction or reassessment; and
(2) Such collection effort is made or the proceedings begun:
a. Within six (6) years after the assessment of the tax; or
b. Prior to the expiration of any period of collection agreed upon in writing by the tax collector and the taxpayer before the expiration of such six-year period, or any extensions thereof; or
c. At any time for the collection of tax arising by reason of a tax lien perfected, recorded or possessed by the city under this section.
(Ord. No. 6926, § 1.B, 4-18-88)
ARTICLE IV.
RESERVED*
RESERVED*
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*Editor's note – Article IV, §§ 19-1200 – 19-1255, relating to the Access to Care Program, derived from Ord. No. 11104, § 1, adopted August 6, 2013, was repealed by Ord. No. 11219, § 5, adopted December 9, 2014.
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