(a) Whoever willfully refuses or fails to pay the admissions tax levied and imposed by this chapter is guilty of a minor misdemeanor and shall be fined not more than one hundred dollars ($100.00) for each such offense.
(b) Whoever willfully refuses or fails to charge and collect the amount of admissions tax levied and imposed by this chapter is guilty of a minor misdemeanor and shall be fined not more than one hundred dollars ($100.00) for each such offense.
(c) Whoever willfully refuses or fails to pay to the Municipal Finance Department the full amount of admissions tax collected and received as and when due, pursuant to this chapter, shall forfeit to the City, for the use of the general revenue fund, fifty dollars ($50.00) for each day that such violation is committed or continued after due notice is given by the Municipal Finance Department. Such sum may be recovered in the name of the City. The City Law Director, upon the order of the Mayor, shall prosecute for the recovery thereof.
(d) Whoever willfully refuses to make available to the Municipal Finance Department upon request at a reasonable time to do so, the books, records or accounts of such person for examination and audit to verify the amount of admissions tax due and payable as provided by this chapter shall forfeit to the City, for the use of the general revenue fund, fifty dollars ($50.00) for each day that such violation is committed or continued after due notice is given by the Municipal Finance Department. Such sum may be recovered in the name of the City. The City Law Director, upon the order of the Mayor, shall prosecute for the recovery thereof.
(e) Whoever willfully refuses or fails to comply with the direction or determination of the Municipal Finance Department, as provided in Section 183.05(b) and (c), to make a complete report and full remittance of such admissions tax shall forfeit to the City for the use of the general revenue fund, fifty dollars ($50.00) for each day that such violation is committed or continued after due notice is given by the Municipal Finance Department. Such sum may be recovered in the name of the City. The City Law Director, upon the order of the Mayor, shall prosecute for the recovery thereof.
(Ord. 30-1984. Passed 4-24-84.)