§ 16-34. Offenses, criminal penalties.

(a)

Offenses: No person shall fail, neglect or refuse to obtain the business license required in subsection 16-24(d)(1) or make any return or payment required by this article. No employer shall fail to withhold the employee license tax and to pay over to the city the taxes so withheld. No person shall refuse to permit the director of finance or any agent or employee designated in writing by the director to examine his or her books, papers and records. No person shall knowingly make any incomplete, false or fraudulent return or application. No person shall fail, neglect or refuse to apply for an occupational license tax reporting number. No person shall attempt to do anything whatever to avoid the full disclosure of the amount of earnings or profits in order to avoid payment of the whole or any part of the occupational license tax.

(1)

The director of finance and occupational tax administrator identified in subsection 2-102(f) are hereby authorized to enforce the provisions of this section with regard to any person, business entity, corporation or employer who willfully neglects, fails or refuses to obtain the business license required, or whose license has been revoked under section 16-34, or who willfully fails to make a return, willfully makes a false return or willfully fails to pay taxes owing or collected, with the intent to evade payment of the tax or amount collected, or any part thereof, which enforcement may include, but is not limited to, the issuance of a citation issued on a standard citation form approved by the city manager or a "stop work" order against any person, business entity, corporation, employer or other business, its employees and contractors, in violation thereof. The "stop work" order shall be served on any person or employee working on-site and shall remain in full force and effect until all unlawful business activities cease and/or the business license(s) required under article II has/have been lawfully obtained. This "stop work" order may be enforced in the manner provided in Section 16-34 of this article.

(2)

The city may enforce the collection of the occupational tax due under section 16-22 and any fees, penalties, and interest as provided in subsections (a), (b), (c), and (d) of section 16-33 by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the city shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this article.

(3)

A return for the purpose of this section shall mean and include any return, declaration, or form prescribed by the city and required to be filed with the city by the provisions of this article, or by the rules of the city or by written request for information to the business entity by the city.

(b)

Criminal Penalties:

(1)

Any person or business entity that intentionally or knowingly conducts any business within the city without the license required in subsection 16-24(d)(1) of this article, shall be guilty of a misdemeanor, punishable by a fine not to exceed five hundred dollars ($500.00), or imprisonment not to exceed thirty (30) days, or both, at the discretion of the court or jury. Each day a violation occurs shall constitute a separate offense.

(2)

Any business entity or employer who intentionally or knowingly fails to make a return or intentionally or knowingly makes a false return, or who intentionally or knowingly fails to pay taxes owing or collected, to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.

(3)

Any person who intentionally or knowingly aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with, any matter arising under this article of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, shall be guilty of a Class A misdemeanor.

(4)

Any person violating the provisions of section 16-31 of this article, shall, upon conviction, be deemed guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars ($500.00) or to imprisonment not exceeding thirty (30) days, or to both such fine and imprisonment, at the discretion of the court or jury.

(c)

Injunctive Relief: In the event any person, firm, corporation, partnership or other entity fails or refuses for any reason to pay when due any tax or fee imposed or required by this section, the city may, upon application to a court of competent jurisdiction, seek injunctive or other extraordinary relief to require said person, firm, corporation, partnership or other entity to cease and desist from operating or conducting in any respect within the corporate limits of the city the business enterprise for which a license is required under subsection 16-24(d)(1) until such time as said business license has been obtained and any taxes, penalties and interest then due and owing, have been paid in full.

(d)

The penalty referred to in subsection (b)(2) is imposed on natural persons. In the case of an association or like entity, it shall be imposed on the partners or members thereof. In the case of a corporation or limited liability company, the officers, directors, members and managers shall be liable.

(Ord. No. 41-2003, § 1, 11-4-2003; Ord. No. 5-2005, § 1, 2-15-2005; Ord. No. 20-2005, § 1, 6-7-2005; Ord. No. 38-2006, § 1, 9-19-2006; Ord. No. 1-2013, § 12, 2-5-2013; Ord. No. 16-2013, § 12, 4-16-2013)