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For the failure to report taxes due, failure to remit taxes due and other violations of this chapter, the following penalties may be imposed:
A. A criminal penalty not to exceed a fine of one thousand dollars ($1,000.00) or six (6) months' imprisonment, or both;
B. The city may collect civil penalties if it prevails in a suit for the collection of resort taxes, not to exceed fifty percent (50%) of the resort taxes found due plus the costs (including any audit fees) and attorney fees incurred by the city in the action;
C. A civil penalty imposed pursuant to section 1-4-4 of this code;
D. A civil remedy of the revocation of the offender's city business license;
E. Delinquent taxes shall bear interest at the rate of ten percent (10%) per annum.
For each separate incident, the city shall elect to treat the violation as either a misdemeanor pursuant to subsection A of this section, a suit for civil penalties pursuant to subsection B of this section, or a municipal infraction, pursuant to subsection C of this section. (Ord. 09-20, 10-19-2009)