If the tax remittance and report is not received in the City Treasurer's Office a 10% penalty will be assessed if the failure is not for more than 30 days and a 20% penalty will be assessed if the failure is not for more than 60 days. The penalty will be not exceed 25% and the minimum penalty is $2. The penalty for filing a false or fraudulent report is 50%of the amount of tax due.
Failure to comply with any provision of the Tax on Prepared Food and Beverages Ordinance constitutes a Class 1 misdemeanor. Agreements to pay delinquent taxes in installments does not relieve you of criminal liability until the taxes and penalties are paid in full.