3.40.070 – Failure to Make Return or Fraudulent Return

Any retailer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this Ordinance, is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than One Hundred ($100.00) Dollars nor more than Five Hundred ($500.00) Dollars and, in addition, shall be liable in a civil action for the amount of tax due, plus attorney’s fees, costs and prejudgment interest.

(1998-M-37: § 1)