§ 102-322. Penalties for violation of division.

(a)

Any person who shall violate or fail to comply with any of the provisions of this division, who fails or refuses to register as required in this division or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the finance director, or who renders a false or fraudulent return or claim, or who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this division to be made, shall be guilty of a violation of this division. Each day such violation shall exist shall constitute a separate violation.

(b)

Violators shall be cited with a notice of violation as provided in chapter 30 of this Code and shall be subject to one of the following methods of enforcement/collection:

(1)

Prosecution before one of the city's special masters as provided in chapter 30 of this Code, with penalties as set forth therein; or

(2)

Prosecution in county court as provided in section 1-14 with penalties as set forth therein.

(c)

Additionally, violators may be subject to the following:

(1)

Proceedings to revoke/suspend the city occupational license and/or the certificate of use for the business/premises involved with the violation as provided in sections 102-383 through 102-385; and/or

(2)

Suit for injunctive relief to enjoin operation of the business in violation of this division.

(Code 1964, § 41-58; Ord. No. 93-2847, § 8, 5-5-93; Ord. No. 2010-3696, § 8, 9-20-10)