§ 3.20.450. Other penalties.

A.

A seller who fails to file a return as required under this chapter or who fails to remit all the taxes due the city by that seller shall pay a penalty of ten percent of the taxes due if no return is filed and ten percent of the delinquent amount if a complete return is filed. The penalty shall be imposed for each month or part of a month during which the delinquency or failure to file exists, up to a maximum of twenty-five percent of the initial delinquency; provided, the total penalty for a single month shall not exceed one thousand five hundred dollars. The filing of an incomplete return shall be treated as the filing of no return.

B.

A person required to collect a tax under this chapter, who fails to provide a written receipt or invoice setting out the amount of the tax due on the transaction when the amount of the tax is required to be shown on the receipt or invoice, shall pay a penalty to the city equal to twice the amount of the tax due on the sale.

C.

A person required to collect a tax under this chapter, who fails or refuses to produce records demanded or allow inspection at such reasonable time as requested or demanded by the finance director shall pay to the city, in addition to any other monies owed under this chapter, a penalty equal to three times any deficiency found or estimated by the finance director to have occurred; provided, the minimum penalty in this regard is five hundred dollars.

D.

A person required to maintain records under the provisions of this chapter shall immediately notify the city of any fire, theft or other casualty that might prevent the person from complying with the provisions of this chapter. Such casualty may be a defense to a civil penalty levied under this section, but does not excuse the person from the liability for payment to the city of taxes required to be collected. The unexplained or accidental loss of records, except by fire, theft or casualty, does not excuse a person from the performance of any of the requirements under this chapter. However, careless loss of records does not excuse the person from the liability for payment to the city of taxes required to be collected and careless loss of records is not a defense to the civil penalties levied under this chapter.

(Ord. 04-10 § 2 (part), 2004).