182.10 REPORTS TO BE FILED; FRAUDULENT REPORTS.

   (a)   No person, including any officer of a corporation or employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fail to file any return or report required to be filed by this chapter, or file or cause to be filed any incomplete, false or fraudulent return, report or statement.

   (b)    The Auditor may, upon review of all information available to him, require the vendor to post a security deposit of not less than five hundred dollars ($500.00) and not more than three thousand dollars ($3,000) for payment that may be due upon any subsequent month. The security deposit may be in cash or corporate surety bond satisfactory to the Auditor and City Attorney. The security deposit shall be filed within ten days of the vendor's receipt of the notice from the Auditor of the required deposit. A deposit will be required if the vendor:

      (1)    Fails to file a return for two consecutive months and fails to pay the tax due; or

      (2)    Fails to file a return for three of the preceding twelve months and fails to pay the tax due; or

      (3)    Fails to file a tax on two or more occasions for the preceding twenty-four months and fails to pay the tax due.

   (c)    A corporate surety bond filed under this section shall be returned to the vendor if, for a period of twelve consecutive months following the date the bond was filed, the vendor has filed all returns and remitted full tax payment therewith within the time prescribed in this chapter.

(Ord. 101-94. Passed 12-20-94.)