§ 3.20.080. Violation—Penalty.

Any person required by the provisions of this chapter to collect the tax herein imposed, or make reports as required herein, and pay to the city manager or finance director the tax imposed herein, shall fail to collect the tax imposed herein, or shall fail to pay to the City of Uvalde the tax, as imposed herein, when such report or payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished as provided in Section 1.12.010 of this code, and shall pay to the City of Uvalde the tax due, together with the following interest and late filing penalty:

1.

Late filing penalty of $50.00 per report that is filed after the due date;

2.

Interest of five percent of the tax due for any report filed one to 30 days after the due date of the report or ten percent of the tax due for any report filed more than 30 days after the due date of the report.

(Ord. No. 2014-09 , § 2, 3-25-2014; Prior code § 24-28)