§ 26-705. Violations; penalty.

Latest version.

(a)

Any person violating or failing to comply with any of the sections of this article shall, upon conviction in General District Court, be punished as provided for Class 1 misdemeanors. Each such violation or failure shall constitute a separate offense. Such conviction shall not relieve any such person from the payment, collection or remittance of such tax, penalties and interest, as provided in this article.

(b)

The City reserves the right to prosecute violations of the City's tax laws under the applicable criminal provisions of State law.

(Code 1993, § 27-212; Code 2004, § 98-412)

(Code 1993, § 27-212; Code 2004, § 98-412)

                    
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