Any violation of any provision of this chapter shall be punishable as a misdemeanor. Upon recommendation of the prosecuting attorney and city agency, the misdemeanor may be reduced to an infraction.
(A) Misdemeanor. Any person guilty of a misdemeanor, and upon conviction thereof, shall be punishable by a fine not to exceed $500 and/or imprisonment in the County Jail for not more than 30 days.
(B) Infraction. Any person guilty of an infraction, and upon conviction thereof, shall be punishable by a fine not to exceed $50 for the first offense, $100 or the second offense and $250 for each subsequent offense.
(C) Violation; perjury. Any person who knowingly or intentionally misrepresents to any officer or employee of the city any material fact herein required to be provided is in violation of this chapter. Additionally, any individual who on a sworn statement states as a true a material fact which he or she knows to be false, is guilty of perjury.
(D) Fraud. Any person who, with the intent to defraud the city or evade his or her business tax obligation misrepresents in any business tax form which the person files, any fact material to the determination of a correct amount of business tax due, shall be assessed a penalty of 100% of the amount of business tax due plus one percent interest per month, or a portion thereof, on the unpaid amount from the date the tax was due until the date of payment.
(E) Exhibition. Any person who has a business certificate issued under this chapter and has the certification in his or her control and who fails to exhibit the same upon request is in violation of this chapter.
(1995 Code, § 5.04.490) (Ord. 96-1789, passed - -1996)