Brecknock |
Code of Ordinances |
Part II. General Legislation |
Chapter 99. Taxation |
Article I. Amusement Tax |
§ 99-8. Violations and penalties.
Latest version.
-
Any person, firm or corporation convicted in a summary proceeding before any District Justice of violating or failing to carry out any of the provisions or requirements of this article or of neglecting, failing or refusing to furnish complete and correct reports or returns or to pay over any tax levied by this article at the time required or of knowingly making any incomplete, false or fraudulent returns or of attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article shall be liable to a fine or penalty of not less than $50 nor more than $600 for each and every offense, and the costs of prosecution thereof, and in default thereof, to undergo imprisonment in the county jail for a period not exceeding 30 days. Each day that a violation continues shall be deemed a separate offense punishable by like fine or penalty. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
Amended 4-13-1993 by Ord. No. 88