§ 5.18.620. Enforcement—Failure to file returns or remit taxes—Criminal penalty—Civil penalties and interest—Injunction—Publication.

A.

Failure to file 2 or more returns in any 1 calendar year after notice from the borough to the seller's last registered address; when intentional, constitutes a misdemeanor and is punishable by imprisonment for up to 30 days, and by a fine not to exceed $500.00, plus costs of prosecution, in addition to any civil penalty assessed.

B.

A seller who fails to file a return within the time required by this chapter, or who fails to remit all taxes collected by him, or later found to be due, is subject to a civil penalty of 5% per month of the amount of taxes found to be due, to a maximum of 10 percent. The filing of an incomplete return, or the failure to remit all taxes, is the equivalent of filing no return. All taxes due but not paid within the time required by this chapter shall accrue and be assessed an interest charge at the rate of 10 percent per annum.

C.

Any seller who fails to file a return required under this chapter within fifteen (15) days of written notification by regular mail, regardless of whether any taxes were due for the reporting period for which the return was required, shall be subject to a penalty of $25.00 for each return not filed, in addition to any penalty for late filing.

D.

Sellers who have not filed returns for two (2) consecutive reporting periods shall be assumed to have ceased conducting business and shall be removed from the roll of active businesses. Reinstatement of a business removed from the active roll by this section shall require the payment of a mandatory reinstatement fee.

E.

If the mayor has reason to believe that a seller who has been removed from the roll of active businesses pursuant to this section is in fact continuing to conduct business, the mayor may cause a proceeding to be filed in the Superior Court requesting the issuance of an injunction prohibiting that business from continuing to conduct business.

F.

As soon as practicable after the expiration of thirty days following the end of each calendar quarter, the borough shall publish in a newspaper of general or customary circulation in the appropriate area of the borough, a list of every seller who:

1.

Was conducting business in the borough and was required to file a return during that quarter, but who has not filed the required return, unless the seller has paid any balance due for that period in full;

2.

Did not pay all balances due, as long as the balance due is greater than $100; or

3.

Owes taxes, penalty or interest pursuant to a payment agreement unless the payment agreement required payment in full within 30 days of the date of execution of the agreement.

G.

Notwithstanding subsection (F) above, the borough is not required to include in the quarterly publication a closed business which has been published in the preceding four publications.

( Ord. No. 2013-14, § 2, 5-21-13; Ord. No. 94-27, § 21, 1994; Ord. No. 91-11, §§ 3 & 4, 1991; Ord. No. 90-48, § 1(part), 1990; Ord. No. 88-40, §§ 3 & 18, 1988; Ord. No. 87-10, § 5, 1987; Ord. No. 86-16, § 1(part), 1986; Ord. No. 84-74, § 1(part), 1985)