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    Home » Sec. 36-164. Penalties; Fines; Assessment Where Persons Fail to Give Assessing Officer Required Information.

    Sec. 36-164. Penalties; Fines; Assessment Where Persons Fail to Give Assessing Officer Required Information.

     

    Sec. 36-164. Penalties; fines; assessment where persons fail to give assessing officer required information.
     
    If any person, firm or corporation shall continue the business, employment or profession after the expiration of a license previously issued, without obtaining a new license, such person, firm or corporation shall b e subject to a penalty of ten (10) per cent of the amount of the license tax which was due and payable, plus interest at the rate of ten (10) per cent per annum, as provided in section 36-126.9, in addition to the license tax imposed by law, and such penalty and interest shall be assessed and paid along with the license tax and shall become a part of the license tax; but such penalty shall in no case be less than one dollar ($1.00). If such failure to obtain a new license be continued for a longer period than one (1) month, such person, firm or corporation shall be guilty of a class 3 misdemeanor for each separate offense committed after such expiration of such month, and the taxes, penalty and interest provided in the preceding part of this section shall also be assessed against such person, firm or corporation and collection thereof enforced in the manner provided by law for the enforcement of other taxes. In such case, if such person, firm or corporation shall, on demand, fail or refuse to file with the assessing officer the information necessary to enable him to assess a license tax according to the basis provided by law, such assessing officer shall assess such license tax upon the best information he can obtain, adding thereto the penalty and interest prescribed by law.
     
    If any person, firm or corporation shall, in violation of law, commence to prosecute any business, employment or profession without a license, such person, firm or corporation shall be guilty of a class 3 misdemeanor for each separate offense. Such conviction shall not relieve any such person, firm or corporation from the payment of the license tax prescribed by law. In addition to the license tax imposed by law, such person, firm or corporation shall be subject to a penalty of ten (10) per cent of the amount of the license tax which was due and payable, plus interest at the rate of ten (10) per cent per annum, as provided in section 36-126.9, and such penalty and interest shall be assessed and paid along with the license tax and shall become a part of the license tax; but such penalty shall in no case be less than one dollar ($1.00). The collection of such taxes, the penalties and interest shall be enforced in the manner provided by law for the enforcement and collection of other taxes. In such case, if such person, firm or corporation shall, on demand, fail or refuse to file with the assessing officer the information necessary to enable him to assess a license tax according to the basis provided by law, such assessing officer shall assess such license tax upon the best information he can obtain, adding thereto the penalty and interest prescribed by law. (Tax Code 1941, § 118; Ord. of 12-11-56; Ord. No. O-81-017, § 2, 1-27-81;Ord. No. O-01-205, 11-27-01)
     
    Last updated date: 10/23/2006 4:15:21 PM