Any person who fails, neglects, or refuses to comply with any provision of this article, or of any regulation or requirement made pursuant thereto and authorized thereby, or who refuses to permit the License Tax Officer or any agent designated by him or her to examine books, records, and papers, or who knowingly makes any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his or her gross receipts in order to avoid the payment of the whole or any part of the tax imposed by this article shall be fined not more than $300 for each offense or imprisoned not more than 90 days, or both. The fine imposed by this section shall be in addition to any other penalty imposed by any other section of this article. For purposes of this section, the term PERSON means the taxpayer, and/or any partner in the event taxpayer is a partnership, any member in the event the taxpayer is an association, any officer if the taxpayer is an incorporated or unincorporated association, or any other person responsible for filing returns or providing or maintaining financial information necessary for compliance with this article. Further, the License Tax Officer may proceed by civil means, in which case the fine shall be a civil fine payable to the city, or by non-traffic citation.
(Ord. 4726, passed 12-18-1975; Ord. 6338, approved 11-21-2017)