(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) A vendor, as defined herein, who willfully or intentionally fails, neglects, or refuses to collect the full amount of the tax levied under § 34.010, or willfully or intentionally fails, neglects, or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever means, all or part of the tax levied hereunder, or makes in any form of advertising, verbally or otherwise, any statement which infers that he or she is absorbing the tax levied hereunder, or paying the tax for the consumer or user by an adjustment of prices or at price including the tax, or in any manner whatsoever, shall be deemed guilty of an offense.
(Prior Code, Ch. 7, Art. 2, § 14)
(C) In addition to all civil penalties provided for by §§ 34.001 through 34.017, the willful failure or refusal of any taxpayer to make reports and remittances as herein required, or the making of false and fraudulent reports and remittances for the purpose of avoiding or escaping of any tax or a portion thereof rightfully due under the provisions of §§ 34.001 through 34.017 shall be an offense, and upon conviction thereof, the offending taxpayer shall be subject to a fine not to exceed the maximum amounts provided for elsewhere in this town code.
(Prior Code, Ch. 7, Art. 2, § 20)
(D) In addition to all civil penalties provided by §§ 34.030 through 34.046, the willful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under §§ 34.030 through 34.046 shall be an offense, and upon conviction thereof the offending taxpayer shall be punished by a fine of not more than $100 and costs. Each day of noncompliance with this subchapter shall constitute a separate offense.
(Prior Code, Ch. 7, Art. 3, § 42)
(E) The willful failure or refusal of any operator to make reports and remittances herein required, or the making of any false of fraudulent report for the purpose of avoiding or escaping payment of any tax or a portion thereof rightfully due under §§ 34.060 through 34.085 shall be an offense against the town, punishable upon conviction by a fine of not more than $200 per day. Each day of such failure or refusal shall constitute a separate offense.
(Prior Code, Ch. 7, Art. 4, § 76)
(Ord. 9-2-86-1, passed - -)