§ 38.57. Penalty for noncompliance


Latest version.
  • If any person required by the provisions of this subchapter to collect the tax imposed herein, or make reports as required herein, and pay to the Finance Officer the tax imposed herein, shall fail to collect such tax, file such report or pay such tax, or if any person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction be punished as provided in § 10.99, and shall pay to the Finance Officer the tax due, together with a penalty of 10% of the tax due for each 30 days that the same is not timely filed.

('84 Code, § 7-28) (Ord. 292, passed 10-11-77)