§ 3.40.170. Prohibited acts and penalties.

A.

No person, in violation of or without compliance to the provisions of this chapter, may:

1.

Import cigarettes or other tobacco products into the city;

2.

Sell, transfer or acquire cigarettes or other tobacco products in the City; or

3.

Participate in the importation into the city or in the sale, transfer or acquisition within the city of cigarettes or other tobacco products.

B.

A penalty of six percent of the taxes due shall be incurred, automatically, when a person fails to pay the full amount of the tax due under this chapter within seven calendar days following its due date. An additional penalty of six percent of the taxes due shall be incurred, automatically, when a person fails to file a tax return or report within seven calendar days following its due date under this chapter. If a person fails to pay the full amount of the tax due and/or file a tax return or report required under this chapter within sixteen calendar days after its due date, the six percent penalties noted above shall be increased, automatically, to fifteen percent. When a licensee is found to be delinquent in filing a tax return and/or remitting the appropriate taxes:

1.

The penalty shall be computed on the unpaid balance of the tax liability as determined by the department.

2.

Notice of the penalties incurred and to be incurred shall be provided to the person responsible for payment of the taxes or filing the return or report, when such tax payment, return or report is delinquent for seven calendar days after the due date.

3.

The penalties provided for in this section shall be in addition to all other penalties and interest provided for under this chapter.

C.

If a properly-filed, amended tax return reduces the total tax liability of the tax required to be paid, or the department reduces the tax liability, the related penalty will be reduced accordingly.

D.

All penalties and remedies enumerated in this chapter are cumulative.

E.

Unless otherwise provided for in this section, any person who violates or fails to comply with the provisions of this chapter shall be personally liable for all costs, interest, penalties and taxes due under this chapter, plus a penalty equal to thirty percent of the tax due. For good cause shown, the finance director may waive or reduce all or part of any penalty imposed under this subsection.

(Ord. No. 15-11 , § 1(Exh. A), 6-4-2015)