Division 4. Violations and Limitations
Sec. 4-2-810. Violations; summons and complaints; penalty.
(a) It shall be a violation of this Chapter to fail to perform any applicable affirmative duty specified in this Chapter, including but not limited to:
(1) The failure of any person engaged in business in the Town to obtain applicable licenses.
(2) The failure of any taxpayer to file a timely return or to make timely payment of any tax due.
(3) The making of any false or fraudulent statement by any person in any return, claim for refund or hearing.
(4) The evasion of collection of any sales or use tax by any person or the aiding or abetting of any other person in an attempt to evade the timely payment of tax due.
(b) The Finance Director or the Town Manager may direct the issuance of a complaint and summons to appear before the Municipal Court to any person who may be in violation of this Chapter, or of the rules and regulations promulgated by the Finance Director or the Town Manager, to enforce this Chapter.
(c) Violations of this Chapter shall be punished by a fine or imprisonment, or both, pursuant to the limits established in this Code. Each and every twenty-four-hour continuation of any violation shall constitute a distinct and separate offense. (Ord. 1263, 2007)