87-072 Ordinance - Laserfiche WebLink

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1503.09 DISBURSEMENT OF FUNDS COLLECTED. The funds collected under this chapter shall be disbursed in the following manner: (a) First, such part thereof as is necessary to defray all expenses of collecting the tax imposed by this chapter and of administering and enforcing the provisions of this chapter shall be paid. (b) The balance remaining after payment of the expenses referred to in subsection 9a) hereof shall be deposited in the General Fund for Municipal purposes. 1503.10 VIOLATIONS. No person charged by this chapter with the duty of collecting or paying the tax imposed by this chapter shall purposely or knowingly fail or refuse to charge and collect or to pap such tax, or to make a return to the Director of Finance as required by this chapter, or to permit the Director of Finance, or his or her duly authorized agent, to examine his or her books, records and accounts, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep such books, records and accounts for three years or such lesser or greater time as may be permitted or required by the Director of Finance, or do or attempt to do anything whatever to avoid the collection, payment or remittance of the whole or any part of the tax, interest or penalty imposed by this chapter. 1503.11 SEPARABILITY. Sections 1503.01 through 1503.10, and each part of such sections, are hereby declared to be independent sections and parts of sections, and notwithstanding any other evidence of legislative intent, it is hereby declared to be the controlling legislative intent that if any provision of such sections or parts of sections, or the application thereof to any person or circumstance, is held to be invalid by a court of competent jurisdiction, the remaining sections and parts of sections of this chapter, and their application to other persons and circumstances, shall not be affected thereby, and it is hereby declared that this chapter would have been passed independently of the section or part of a section so held to be invalid. 1503.99 PENALTY; EQUITABLE REMEDIES. (a) Whoever violates or fails to comply with any of the provisions of this chapter is guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($1,000.00) or imprisoned not more than six months, or both, for each offense. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues. 4