§ 29-42. Violations.


Latest version.
  • It shall be unlawful and a violation hereof for any purchaser to evade the payment of the excise tax provided for herein or any part thereof, or to fail or neglect to pay such excise tax within thirty (30) days after the same has become due and payable; or for any seller to fail or refuse to pay to the County all amounts of excise tax payable to the County by the seller, or to fail or refuse to file the monthly certified statement or to set forth any erroneous or false information therein with intent to defraud the County, or to refuse to permit the Finance Director or his duly authorized agent to examine the accounts and records to be kept as required hereby.

(Ord. No. 70-72, § 7, 9-21-70; Ord. No. 71-36, § 2, 5-4-71)