3.16.210 Violations.
A. A seller that fails to file a sales tax return or remit sales tax when due, in addition to any other liability imposed by this chapter, shall pay to the city all costs incurred by the city to determine the amount of the seller’s liability or to collect the sales tax, including without limitation, reviewing and auditing the seller’s business records, collection agency fees, and actual reasonable attorney’s fees.
B. A person who causes or permits a corporation of which the person is an officer or director, a limited liability company of which the person is a member or manager, or a partnership of which the person is a partner, to fail to collect sales tax or to remit sales tax to the city as required by this chapter shall be liable to the city for the amount that should have been collected or remitted, plus any applicable interest and penalty.
C. Pursuant to AS 29.45.650, the city may cause a sales tax lien to be filed and recorded against all real and personal property of a seller to secure the payment of sales tax, interest, penalty and costs of collection. The finance director shall cause notice of the lien to be recorded with respect to the property of a seller when the city finds that the seller is delinquent in remitting sales tax to the city. The notice shall state the name of the seller, the amount of delinquent sales tax, interest, penalty and cost of collection owed by the seller as of a specified date. Within 10 days after filing the notice of lien, the city shall mail a copy of the notice by certified mail, return receipt requested, to the last known address of the seller; provided, that failure of the city to mail the notice or of the seller to receive it shall not affect the validity or priority of the lien.
D. In addition to other remedies discussed in this chapter, the city may bring a civil action to:
1. Enjoin a violation of this chapter. On application for injunctive relief and a finding of a violation or threatened violation, the superior court shall enjoin the violation.
2. Collect delinquent sale tax, penalty, interest, fees and costs of collection, either before or after estimating the amount of sales tax due under PMC 3.16.090.
3. Recover a civil penalty of $1,000 for each violation of this chapter.
4. Foreclose a recorded sales tax lien as provided by law.
E. All remedies hereunder are cumulative and are in addition to any others existing at law or in equity. (Ord. 20-002 § 3, 2020; Ord. 335 § 3, 1986; Ord. 199 § 1, 1977; 1978 code § 13.22)