§ 12-40. Failure to comply; continuing in business after tax registration revocation.

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Any person or his/her manager, agent, or employee who does business in the city after the registration for such business has been revoked, and any person or his/her manager, agent, or employee who refuses to permit an inspection of books in his/her charge when an officer, agent, employee, or representative of the city requests such inspection during the business hours and for the purpose of determining the accuracy of such business' returns shall be subject to the penalties provided by this article. In the case of delinquent occupation tax by practitioners whose right to conduct business the city commission cannot suspend, the imposition of civil penalties shall be permitted and pursued by the city commission. These penalties may consist of either a percentage of the amount due or a flat fee fine.

(Prior Code, § 14-26)

                    
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