§ 34-33. Penalties and civil actions.

(a)

Any person who does not pay the tax required by this article and amendments thereto shall be guilty of a misdemeanor and, upon conviction of a violation of any of the provisions of this article, shall be punished by a fine of not less than $500.00, by imprisonment for a period not exceeding 60 days, or by both fine and imprisonment.

(b)

A separate offense shall be deemed committed on each day during which a violation occurs or continues.

(c)

On a second or subsequent conviction of a violation of the provisions of this article, a person shall be deemed guilty of a misdemeanor and shall be punished by a fine of not less than $1,000.00, by imprisonment for a period not exceeding 60 days, or by both fine and imprisonment.

(d)

The payment of a fine or the serving of a jail sentence for failure to pay the tax and secure an occupation tax receipt shall not constitute payment of the tax nor excuse the taxpayer from making payment, and the unified government may proceed by civil action to collect the tax.

(Code 1988, § 34-23; Ord. No. 65072, §§ 31, 32, 10-23-1986; Ord. No. O-67-03, § 2, 11-20-2003)