Any seller of electricity, metered natural gas, liquefied petroleum gas (either metered
or bottled) and manufactured gas (either metered or bottled) or fuel oil failing to
remit to the county as prescribed in section 13-125 shall be liable for penalties at a rate of five (5) percent of the delinquent tax
per month not to exceed a total penalty of twenty-five (25) percent. In no event will
the penalty for failure to file a return be less than fifteen dollars ($15.00). Sellers
filing fraudulent returns or willfully attempting to evade payment of the tax shall
be liable for a specific penalty of one hundred (100) percent of the tax. In addition
the commission auditor may bring suit to restrain, enjoin, or otherwise prevent the
violation of this article, and to collect such unpaid taxes, and shall be entitled
to reasonable attorney's fees and costs if it prevails in such suit.
(Ord. No. 06-15, § 1, 5-1-06)
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