A. A buyer or seller who knowingly or negligently submits false information in a document filed with the city is subject to a fine as established in the current, adopted budget.

B. A seller who knowingly or negligently falsifies or conceals information related to its business activities with the city is subject to a fine as established in the current, adopted budget.

C. A person who knowingly or negligently provides false information when applying for a certificate of exemption is subject to a fine as established in the current, adopted budget.

D. A seller who fails to file a return by the due date required under this chapter, regardless of whether any taxes were due for the reporting period for which the return was required, shall be subject to a fee of $25.00 for each sales tax return not timely filed.

E. A seller who fails or refuses to produce requested records or to allow inspection of their books and records shall pay to the city a penalty equal to three times any deficiency found or estimated by the city with a minimum fine established in the current, adopted budget.

F. A seller who falsifies or misrepresents any record filed with the city is guilty of an infraction and subject to a penalty fine as established in the current, adopted budget.

G. Misuse of an exemption card is a violation and subject to a fine as established in the current, adopted budget.

H. Nothing in this chapter shall be construed as preventing the city from filing and maintaining an action at law to recover any taxes, penalties, interest and/or fees due from a seller. The city may also recover attorney’s fees in any action against a delinquent seller. (Ord. 20-002 3, 2020; Ord. 199 § 1, 1977; 1978 code § 13.23)