Sec. 36-254.9. Penalty for violation of ordinance.
(a) Any person willfully failing or refusing to file a return as required under this ordi-nance shall, upon conviction thereof, be guilty of a class 1 misdemeanor except that any person failing to file such a return shall be guilty of a class 3 misdemeanor if the amount of tax lawfully assessed in connection with the return is $1,000.00 or less. Any person violating or failing to comply with any other provision of this ordinance shall be guilty of a class 1 misdemeanor.
(b) Except as provided in subsection (a) above, any corporate or partnership officer, as defined in Virginia Code §58.1-3906, or any other person required to collect, account for, or pay over the meals tax imposed under this ordinance, who willfully fails to collect or truthfully account for or pay over such tax, or who willfully evades or attempts to evade such tax or pay-ment thereof, shall, in addition to any other penalties imposed by law, be guilty of a class 1 mis-demeanor.
(c) Each violation of or failure to comply with this ordinance shall constitute a sepa-rate offense. Conviction of any such violation shall not relieve any person from the payment, collection or remittance of the tax as provided in this ordinance.
(d) In addition to the other penalties provided herein, if any food establishment or caterer shall fail to collect or remit the prepared food tax as required in this division, the city shall have the right to petition the judge of the circuit court for a court order directing that the offending food establishment or caterer be closed until such time as it demonstrates its willingness to comply with the provisions of this division. (Ord. No. O-00-138, 6-27-00, eff. 7-1-00)
Last updated date: 10/23/2006 4:15:21 PM