§ 4-198. Penalty; revocation of license.

(a)

The failure to make a timely report or remittance shall render a wholesaler liable for a penalty equal to ten percent of the total amount due and a further penalty of ten percent of the amount of the remittance for each successive month or any portion thereof during which the report and remittance are not filed. The filing of a false or fraudulent report shall render the wholesaler making the report liable for a penalty equal to ten percent of the amount of the remittance which would be required under an accurate and truthful report.

(b)

Any failure to make a timely report or remittance or the filing of a false or fraudulent report shall also constitute grounds for the revocation of the business license or registration issued by the city to the wholesaler.

(c)

Subsections (a) and (b) of this section shall be in addition to any other penalty which may be imposed for violation of this Code.

(Ord. of 2-12-2015, § 6-91)