§ 33.999 PENALTY.

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

   (B)    (1)   Any person who wrongfully or erroneously certifies that purchases are for any of the subdivision or agencies of this state named in § 33.008(B) or who otherwise violates this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined an amount equal to double the amount of the sales tax involved or incarcerated for not more than 60 days, or both.

      (2)   Violation of § 33.008(C)(6) by the purchaser or vendor shall be a misdemeanor.

      (3)   Violation of § 33.008(D)(5) by the purchaser or vendor shall be a misdemeanor, and, upon violation and conviction for a second offense the State Tax Commission shall revoke the vendor’s sales tax permit.

(Prior Code, § 33.009)

   (C)   (1)   Violation of § 33.012(C) shall be a misdemeanor and, upon conviction thereof, shall be fined as provided in § 10.99.

      (2)   Violation of § 33.012(D) shall be a misdemeanor and, upon conviction thereof, shall be fined as provided in § 10.99

(Prior Code, § 33.013)

   (D)   Violation of § 33.017 shall be an offense and, upon conviction thereof, the offending taxpayer shall be subject to a fine and imprisonment as provided in § 10.99.

(Prior Code, § 33.018)

   (E)   Any violation of §§ 33.085 through 33.104 shall be liable for a fine not to exceed an amount to be set by the City Council from time to time per day, or the maximum legal limit.

(Prior Code, § 33.999)

   (F)   Violation of § 33.096 shall be an offense and, upon conviction thereof, the offending taxpayer shall be punished by a fine in an amount to be set by the City Council from time to time. Each day of noncompliance with §§ 33.085 through 33.104 shall constitute a separate offense.

(Prior Code, § 33.096)

(Ord. 376, passed 10-23-1973; Ord. 2001-463, passed 6-5-2001)