§ 4-106. Penalty for failure to report; false reports.


Latest version.
  • A penalty of five percent of the amount of the monthly remittance shall be charged for each successive 30-day period or any portion thereof during which the report and remittance are not filed. The filing of a false or fraudulent report shall render the wholesale dealer making the report liable for a penalty equal to ten percent of the amount of the remittance which would be required under an accurate and truthful report.

(Code 1985, § 2-5-46; Code 2004, § 36.40; Ord. No. 236, 4-14-1975)