§ 8-46. Effect of failure to comply with article provisions; penalties.

(a)

Any individual, business or practitioner subject to any occupation tax imposed by this article which is unpaid for 90 days after the date on which payment was due shall be subject to a penalty of ten percent of the tax or fee due, and interest at the rate of 1.5 percent per month.

(b)

Individuals, businesses and practitioners who fail or refuse to pay any occupation tax charged pursuant to this article shall be subject to a civil fine, to be imposed by court of competent jurisdiction over enforcement of city's ordinances, not more than $500.00, which may be enforced by the contempt power of the court.

(c)

Individuals, businesses and practitioners who fail or refuse to make a timely or truthful tax return or make available truthful and accurate information the city requests or requires for determining applicability or amount of occupation tax or for levying or collecting such occupation tax shall be subject to a civil penalty of up to $1,000.00.

(Ord. of 12-3-2018, § 1)