§ 30-55. Violations.

(a)

Any person violating any of the provisions of this article may be cited and required to appear before the court with jurisdiction over violations of city ordinances. The imposition of any judicially imposed fines or court costs or other punishment shall not relieve the taxpayer from liability for the payment of all taxes, penalties and interest which are past due. This section shall not authorize the issuance of citations where another section of this article excuses compliance from a particular requirement.

(b)

Any person required to pay a business tax or to register with the business tax division, and who fails to do so in the manner provided by this article, shall also be liable to have the tax or any fees, penalties and interest collected by the issuance of execution by the revenue collection administrator, ex officio marshal or deputy pursuant to O.C.G.A. § 48-13-26. For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee in apparent authority at the location where the business is registered or who is an agent acting in a capacity of apparent authority may be served with any notices and/or citations directed to the taxpayer. This section further authorizes collection of the tax and any fees, penalties and interest by the issuance of execution by the revenue collection administrator, ex officio marshal or deputy pursuant to O.C.G.A. § 48-13-26 against those delinquent taxpayers without any requirement that citations be issued.

(c)

Any person who registers with the business tax division as a nonprofit organization, and is exempted from payment of business taxes, regulatory fees, and administrative fees pursuant to O.C.G.A. § 48-13-13(5), and who is determined by the chief financial officer not to qualify for the exemption provided for nonprofit organizations by O.C.G.A. § 48-13-13(5), may be cited for violation of this ordinance and shall be responsible for the payment of all taxes, penalties and interest which are past due. For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee in apparent authority at the location where the business is registered or who is an agent acting in a capacity of apparent authority may be served with any notices and/or citations directed to the taxpayer.

(d)

Compliance with this article shall not be a precondition to the practice of any profession licensed by the state. The sole purpose for the imposition of all fines, penalties and interest provided by this article is to support and enhance the collection of the taxes levied by this article.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)