§ 30-119. Violations.

(a)

Any person who registers with the business tax division for an exemption for a location pursuant to this division and who intentionally provides any false information on the registration documents shall be liable for a penalty of ten percent of the taxes due under the occupation tax ordinance or $100 whichever is greater. This penalty shall apply independently of any penalties or interest which may be imposed elsewhere in this article.

(b)

Where it is determined by the chief financial officer that any person reallocates or attempts to reallocate any gross receipts from any non-exempt location to any location exempted from payment of business taxes, pursuant to this division, said person shall be liable for a penalty of ten percent of the taxes due under the occupation tax ordinance or $100.00 whichever is greater. This penalty shall apply independently of any penalties or interest which may be imposed elsewhere in this article.

(c)

Any person, not entitled to an exemption for a location, and who intentionally uses or attempts to use the provisions of this division for the purpose of evading business taxes which would otherwise be due and payable for that location or any other location operated by that person shall be liable for a penalty of ten percent of the taxes due under the occupation tax ordinance or $100 whichever is greater. This penalty shall apply independently of any penalties or interest which may be imposed elsewhere in this article.

(d)

For the purpose of administering this division and for the purpose of enforcing the provisions of this section any administrative or enforcement powers provided elsewhere in this article shall apply to this division.

(Ord. No. 1997-48, § 2, 8-25-97)