§ 23-11. General penalties for failing to file a return.  


Latest version.
  • (a)

    It shall be unlawful for any person to fail to file a return as required by the provisions of this chapter.

    (b)

    Willful failure to file a return as required by any provision of this chapter shall constitute (i) a Class 3 misdemeanor if the amount of the tax or fee assessed is one thousand dollars ($1,000.00) or less, or (ii) a Class 1 misdemeanor if the tax or fee assessed is more than one thousand dollars ($1,000.00) or is indeterminable. All other violations of this chapter shall constitute a Class 1 misdemeanor unless otherwise specified.

    (c)

    Each day's violation shall constitute a separate offense.

    (Ord. No. 4969-96, § 1)

(Ord. No. 4969-96, § 1)