§ 11-3-10. OFFENSE; PENALTIES.

Latest version.

(A)

A person who is required to collect the tax imposed by this chapter commits an offense if the person:

(1)

fails to keep records required by this chapter;

(2)

fails to report when required by this chapter;

(3)

or fails to pay the tax when due under this chapter.

(B)

An offense under this chapter is a Class C misdemeanor, punishable as provided in Section 1-1-99 ( Offenses; General Penalty ).

Source: 1992 Code Section 5-10-10; Ord. 031204-10; Ord. 031211-11.

                    
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