ADMINISTRATION
§ 110.99  PENALTY.

(A) It shall be unlawful for any person to engage in any occupation, trade or profession, or other activity in the city without first having paid the minimum license fees herein required. There shall be a penalty of 10% of the amount of any license fee imposed if the license fee is not paid on or before May 15 of the tax year that same shall have become due, (new business or activity commenced after June 1 in any year is not subject to the penalty). Any person who shall fail, neglect or refuse to pay the minimum fees as hereinabove set forth when same shall have become due and payable, shall in addition to the penalties herein prescribed, upon conviction, be deemed guilty of a misdemeanor and shall be subject to a fine of not less than $25 nor more than $500 or imprisonment of not more than 30 days, or both fine and imprisonment for each offense.

(B) Any person who shall fail, neglect or refuse to make any return required by this chapter or any employer who shall fail to withhold the license fee or to pay over to the city those so withheld under the terms of this chapter, or any person who shall refuse to permit the Director of Finance or any agent, employee designated by him in writing, to examine books, records and papers pertaining to information required under this chapter, or who shall knowingly make any incomplete, false or fraudulent return, or shall attempt to do anything whatever to avoid the payment of the whole of any part of the license fee, shall become liable to the city for fees as well as the interest and penalty thereof and shall in addition, upon conviction, be deemed guilty of a misdemeanor and shall be subject to a fine of not less than $25 nor more than $500 or imprisonment for not more than 30 days or both fines and imprisonment, for each offense. Criminal penalties shall be in addition to other penalties imposed herein.

(C) The failure of any employer or license payer to receive or procure returns or other forms is not an excuse for failure to make any return, or to pay the license fee.

(D) Anyone who violates § 110.48(A) shall, upon conviction, be deemed guilty of a misdemeanor and shall be subject to a fine of not less than $250 nor more than $500 or imprisonment not to exceed 60 days, or both, at the discretion of the court, and shall be dismissed from employment by the city upon conviction; provided however, the person may disclose to the State Commissioner of Revenue or his duly authorized agent all information and the right to inspect any of the books and records of the city if the State Commissioner of Revenue grants to the city the reciprocal right to obtain information from the files and records from the State Department of Revenue and maintains the privileged character of the information so furnished to him.

(E) Anyone who violates § 110.48(B) shall be guilty of a misdemeanor, punishable by fine not less than $250 nor more than $500 or imprisonment of not exceeding 60 days, or both at the discretion of the court; and by dismissal from employment by the city. Every breach of confidence constitutes a separate offense.

(Ord. 220.23, passed 11-18-97)

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