City Code Section
(Amended by Ordinance 191957, effective January 1, 2025.)
- A. All violations of this Chapter are also subject to civil penalties of up to $2,000 per occurrence. It is a violation of this Chapter for any seller or other person to:
- 1. Fail or refuse to comply as required herein;
- 2. Fail or refuse to furnish any return required to be made;
- 3. Fail or refuse to permit inspection of records;
- 4. Fail or refuse to furnish a supplemental return or other data required by the director;
- 5. Render a false or fraudulent return or claim; or
- 6. Fail, refuse or neglect to remit the tax to the City by the due date.
- B. The remedies provided by this Chapter are not exclusive and do not prevent the City from exercising any other remedy available under the law.
- C. The remedies provided by this Section do not prohibit or restrict the City or other appropriate prosecutor from pursuing criminal charges under state law or city ordinance.