Any violation of any provision of this title shall be punishable as a misdemeanor. Upon recommendation of the prosecuting attorney and city agency, the misdemeanor could be reduced to an infraction.
A. Any individual 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 the title. Additionally, any individual who on a sworn statement states as a true material fact which he/she knows to be false is guilty of perjury.
B. Any individual who, with the intent to defraud the city or evade his/her business tax obligation misrepresents in any business tax form which said individual files, any fact material to the determination of a correct amount of business tax due shall be assessed a penalty of one hundred (100) percent 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.
C. Any individual who has a business certificate issued under this chapter and has said certificate in his/her possession or under his/her control and who fails to exhibit the same upon request is in violation of the title. (Ord. 9517 § 1 (part), 1995: prior code § 6919)