§ 19-30. Penalty for non-compliance.

(a) It shall be unlawful and an offense for a purchaser to willfully fail, refuse or neglect to pay the tax hereby imposed and levied and for a seller, or an officer, agent or employee of a seller, to willfully make a false report, fail to make a report or fail to pay the tax, or violate any other provision hereof. The person shall, upon conviction, be guilty of a class D offense or a civil fine not to exceed ten thousand dollars ($10,000.00).

(b) In addition to the penalty imposed by subsection (a), a person who willfully obtains an exemption number with the intent to avoid paying the tax hereby imposed and levied when the tax would otherwise be payable, or uses an exemption number to avoid paying the tax hereby imposed and levied when the tax would otherwise be payable, or procures or permits either of the foregoing shall upon conviction be liable to the city in an amount not to exceed three (3) times the amount of the tax that would have been payable in respect to the purchase or purchases for which the exemption number was used contrary to the provisions of this chapter. Conviction as used in this paragraph shall mean a finding of guilty by a court of competent jurisdiction whether or not adjudication of guilt is withheld; the term shall also include a plea of nolo contendere by such person.

(c) Additional fees may be assessed against sellers not complying with any provision of this chapter, said fee being based upon the actual cost incurred by the city in collecting the public service tax or obtaining any information or reports due.

(Ord. No. 96-20, § 1, 11-20-96; Ord. No. 2001-19, § 1, 11-20-01)