§ 22-53. Same—Continuing in business.

(a)

Any persons, their managers, agents, or employees, who do business in the city after the registration for said business has been revoked as in section 22-52, hereby required to make occupation tax returns, who fail to make said returns within the time and in the manner herein provided, who refuse to amend such returns so as to set forth the truth, or who shall make false returns shall be subject to penalties provided herein.

(b)

Any persons, their managers, agents, or employees who refuse to permit an inspection of books in their charge when the officer, agents, employees, or representatives of the city request such inspection, during business hours, for the purpose of determining the accuracy of the returns herein provided for, shall be subject to penalties provided herein.

(c)

In the case of those practitioners where the local government cannot suspend the right of the practitioner to conduct business, the imposition of civil penalties shall be permitted and pursued by the local government in the case of delinquent occupation tax. These penalties may consist of either a percentage of the amount due or a flat fee fine.

(Code 1979, § 36-27.0)