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ORDINANCE NS-2162 <br />Page 12 <br /> <br />penalties and interest required to be paid to the city under <br />this article. The warrant shall have the same effect as a writ <br />of execution, and be executed in the same manner and with the <br />same effect as a levy and sale pursuant to a writ of <br />execution. <br /> <br /> (d) Seizure and Sale. In lieu of issuing a warrant under <br />subsection (c), at any time within three (3) years after an <br />assessment was issued or a certificate of lien was recorded <br />under subsection (b), the finance director or his designated <br />agent may collect the delinquent amount by seizing or causing <br />to be seized any property, real or personal, of the operator <br />and sell any noncash or nonnegotiable property or a sufficient <br />part of it at public auction to pay the amount of tax due <br />together with any penalties and any costs incurred on account <br />of the seizure and sale. Any seizure made to collect taxes due <br />shall only be of property of the operator not exempt from <br />execution under provisions of the Code of civil Procedure. <br /> <br />Sec. 35-138. Violations. <br /> <br /> (a) Any operator or other person who fails or refuses to <br />register as required herein or to furnish any return required <br />to be made, or who fails or refuses to furnish a supplemental <br />return or other data required by the finance director, or who <br />renders a false or fraudulent return or claim, is guilty of a <br />misdemeanor, and upon conviction thereof, is punishable as <br />provided for in section 1-8 of this Code. Each day any said <br />violation of this article shall continue shall constitute a <br />separate offense. <br /> <br /> (b) Any person required to make, render, sign or verify <br />any report or claim who makes any false or fraudulent report <br />or claim with intent to defeat or evade the determination of <br />any amount due required by this article to be made, is guilty <br />of a misdemeanor and is punishable as aforesaid. <br /> <br /> (c) Any operator violating any of the other mandatory <br />provisions of this article shall be guilty of misdemeanor and <br />is punishable as aforesaid. The commencement of criminal <br />proceedings shall neither preclude nor abate administrative or <br />civil actions to collect taxes due under this article. <br /> (d) It shall not be a defense to violations of this <br /> article that the operator, including a resident manager, had <br /> forwarded any return due or taxes collected to its principal <br /> or corporate headquarters, nor that any failure to file or <br /> remit taxes was based on the direction or inaction of such <br /> principal or corporate headquarters. <br /> <br /> Seo. 35-139. Security for collection of the tax. <br /> <br />12 <br /> <br /> <br />