§ 5.18.630. Enforcement—Failure to keep adequate records.

Latest version.

Each of the following acts, 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:
A.

Falsification or misrepresentation of any record filed with the borough hereunder or required to be kept hereby, if used to mislead borough tax authorities;

B.

Refusal of a seller to allow inspection at reasonable times of records required to be kept by this chapter.

(Ord. No. 90-48, § 1(part), 1990; Ord. No. 86-16, § 1(part), 1986; Ord. No. 84-74, § 1(part), 1985)

                    
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