§ 3.20.460. Civil enforcement remedies.

A.

If sales tax is not paid when due, the city may enforce the payment of the tax, interest, penalties, costs and charges by any method available in law, including, but not limited to liens, foreclosure and/or sale of real and personal property or a civil action against the delinquent taxpayer or responsible individual.

B.

The city may institute a civil action against any person who violates a provision of this chapter. In addition to injunctive and compensatory relief, a civil penalty not to exceed one thousand dollars may be imposed for each violation. An action to enjoin a violation may be brought notwithstanding the availability of any other remedy. On application for injunctive relief and a finding of a violation or threatened violation, the superior court shall grant the injunction. Each day that a violation of this chapter continues constitutes a separate violation.

(Ord. 04-10 § 2 (part), 2004).