(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) (1) Whoever engages in any activity contrary to the provisions of §§ 113.001 through 113.044, whether without obtaining a license required therefor before commencing the same or by continuing the same after the termination of the effective period of any such license, may, in addition to paying the license tax, be liable for a penalty of $50 for each month or fraction thereof during which he or she has been in default of the license tax. It shall be the duty of the City Clerk to collect the full amount of the license tax and penalty imposed and he or she shall not issue any license until the license tax and the penalty have been paid in full.
(2) In addition to the foregoing and except as may herein be otherwise expressly provided, whoever violates any provision under §§ 113.001 through 113.044 shall be fined not less than $50 nor more than $200 or imprisoned not more than 30 days, or both fined and imprisoned, and each day or part thereof that any violation continues shall be deemed to constitute a distinct and separate offense and be punishable accordingly.
(3) Whoever knowingly makes a false statement in any license tax application shall be fined not less than $200 nor more than $500, or imprisoned not more than 30 days, or both fined and imprisoned. Each false statement, whether made with or without other false statements on any one application shall constitute a separate offense.
(1986 Code, § 741.99)
(C) (1) It shall be unlawful for any person to willfully refuse to collect or to pay the tax or to willfully refuse to make the return required to be made by §§ 113.055 through 113.068; or to willfully make any false or fraudulent return or false statement in any return with the intent to defraud any taxing authority, or to willfully evade the payment of the tax, or any part thereof; or for any person to willfully aid or abet another in any attempt to evade the payment of the tax, or any part thereof; or for any officer, partner or principal of any corporation or association to willfully make or willfully permit to be made for such corporation or association any false return, or any false statement in any return authorized by §§ 113.055 through 113.068, with the intent to evade the payment of this tax.
(2) Any person willfully violating any of the provisions of §§ 113.055 through 113.068 shall for the first offense be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $500 or imprisoned for a period of not more than 30 days, or both fined and imprisoned. For each offense after the first offense, such person shall be guilty of a felony, and, upon conviction thereof, shall be fined not less than $1,000 nor more than $10,000, or imprisoned in the penitentiary not less than one nor more than three years, or in the discretion of the court be confined in the county jail not more than one year, or both fined and imprisoned.
(4) Proceedings against any person under this section shall be initiated in the county of this state wherein such person resides if any element of the offense occurs in such county of residence, or if no element of the offense occurs in such county of residence, then in the county where the offense was committed.
(5) For the purpose of this division (C), the following definitions shall apply unless the context clearly indicates or requires a different meaning.
EVADE. To willfully and fraudulently commit any act with the intent of depriving the city of payment of any tax which there is a known legal duty to pay.
FRAUD. Any false representation or concealment as to any material fact made by any person with the knowledge that it is not true and correct, with the intention that such representation or concealment be relied upon by the city.
WILLFULLY. The intentional violation of a known legal duty to perform any act, required to be performed by any provision of this subchapter, in respect of which the violation occurs; provided, that the mere failure to perform any act shall not be a WILLFUL VIOLATION under §§ 113.055 through 113.068. A WILLFUL VIOLATION of §§ 113.055 through 113.068 requires that the defendant have had knowledge of or notice of a duty to perform such act, and that the defendant, with knowledge of or notice of such duty, intentionally failed to perform such act.
(D) Any purchaser failing or refusing to pay the tax hereby imposed and levied and any seller or purchaser violating any of the provisions of §§ 113.095 through 113.101 or any lawful rule and regulation promulgated hereunder shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than $100. The failure or refusal to pay the tax for public utility service purchased, used or consumed during different periodic statement periods shall constitute a separate and distinct offense.
(1986 Code, § 753.99)
(E) (1) No person shall refuse to make the return provided to be made in § 113.143; or to make any false or fraudulent return or false statement in any return with intent to defraud the city or to evade the payment of the tax, or any part thereof, imposed; or for any person to aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed; or for the president, secretary or treasurer or corporation to make or permit to be made for any corporation or association any false return, or any false statement in any return required in §§ 113.135 through 113.167, with the intent to evade the payment of any tax hereunder. Any person violating any of the provisions of §§ 113.135 through 113.167 shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than $1,000 or imprisoned not exceeding one year in the county jail or punished by both fine and imprisonment, at the discretion of the court, within the limitations aforesaid.
(2) In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid, shall be guilty of the offense of false swearing, and, on conviction thereof, shall be punished in the manner provided by law. Any corporation for which a false return, or a return containing a false statement, as aforesaid, shall be made, shall be guilty of a misdemeanor and shall be punished by a fine of not more than $1,000.
(F) Violation of the provision of § 113.080 shall be punishable by a fine of up to $500.
(1986 Code, § 749.01) (Ord. passed 3-13-1972; Ord. 209, passed 10-15-1985; Ord. passed 2-9-1998; Ord. 765.02, passed 1-10-2000; Ord. passed 11-12-2019)