Sec. 36-166. Penalty for failure to make returns to commissioner.
Whenever any person who is required by the provisions of this code to file any application, return or report of his activities, sales, commissions, fees, receipts or other things to the commissioner of the revenue at certain specified times, shall fail to do so, he shall be fined ten (10) per cent of the tax assessable on such application, return or report or ten dollars ($10.00), whichever is greater. (Tax Code 1941, § 120; Ord. No. O-87-278, § 1, 12-8-87)
Last updated date: 10/23/2006 4:15:21 PM