§ 3.20.490. Criminal tax evasion.

A.

A person commits the misdemeanor crime of tax evasion if the person:

1.

Fails to file a statement or return required by this chapter;

2.

Makes a false statement or affidavit of occurrence, existence, amount, location, or value of a sales transaction or of property or service subject to tax under this chapter;

3.

Uses of a tax exemption certificate or claims an exemption when an exemption is not applicable;

4.

Remits or rebates to a buyer or consumer whether directly or indirectly, by any means, all or any part of the tax levied hereunder;

5.

Makes in any form of advertising, whether in writing, verbally or otherwise, any statement which implies that the person is absorbing the tax, paying the tax for the buyer or consumer or user by an adjustment of prices or by any other means;

6.

Falsifies or changes the content of a record of any nature required to be kept under this chapter so as to misrepresent the facts or information contained therein;

7.

Submits to the city or the finance director any information or record that has been falsified or changed to create a misrepresentation;

8.

Fails, neglects or refuses to comply with any provision of this chapter; or

9.

Refuses as a buyer to pay to the seller the tax due under this chapter.

B.

Each day upon which violation of this chapter continues is a separate violation.

C.

Upon the conviction of tax evasion under this chapter, the court may impose a fine of not more than one thousand dollars for each violation, plus any surcharge authorized or required to be imposed by state law together with the city's or state's costs of prosecution, unless a greater punishment is authorized for the violation of a particular provision of this chapter.

(Ord. 04-10 § 2 (part), 2004).