§ 62-310. Violations of article—Generally.

Latest version.

(a)

Any person violating any provision of this article shall be guilty of a Class I misdemeanor. Conviction and punishment for such violation shall not relieve any person from the payment of any tax imposed by this article. In addition, any person who shall perform any act or fail to perform any act for the purpose of evading the payment of any tax imposed by this article shall be required to pay a penalty in the amount of 50 percent, and interest at the rate of ten percent per year, of any tax found to be overdue and unpaid.

(b)

Each day's violation of, or noncompliance with, any of the provisions of this article may constitute a separate offense.

(Ord. of 5-11-2010, eff. 7-1-2010)

(Ord. of 5-11-2010, eff. 7-1-2010)

                    
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