If the tax remittance and report is not received in the City Treasurer's Office, on or before the deadline, a 10% penalty will be assessed. 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.