§ 10-95. Effect of failure to comply with ordinance provisions; continuing in business after tax registration revocation.
Latest version.
Any persons, their managers, agents, or employees, who do business in said city after
the registration for said business has been revoked as above, hereby required to make
occupation tax returns, and who fail to make said returns within the time and in the
manner herein provided, who refuse to amend such returns so as to set forth the truth,
or who shall make false returns; and any persons, their managers, agents, or employees
who refuse to permit an inspection of books in their charge when the officers, agents,
employees, or representatives of the city request such inspection, during business
hours, for the purpose of determining the accuracy of the returns herein provided
for, shall be subject to penalties provided herein. In the case of those practitioners
where the local government cannot suspend the right of the practitioner to conduct
business, the imposition of civil penalties shall be permitted and pursued by the
local government in the case of delinquent occupation tax. These penalties may consist
of either a percentage of the amount due or a flat fee fine.
