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unreasonable interference with the business of such person, for the purpose of <br />administering and enforcing the provisions of this article, and to make transcripts of all or <br />any parts thereof. <br /> <br />Sec. 35-416. Violations of article. <br /> <br /> (a) Any person willfully failing or refusing to file a return as required under <br />this article shall, upon conviction thereof, be guilty of a Class 1 misdemeanor, except that <br />any person failing to file such a return shall be guilty of a Class 3 misdemeanor if the <br />amount of tax lawfully assessed in connection with the return is one thousand dollars <br />($1,000.00) or less. Any person violating or failing to comply with any other provision <br />of this article shall be guilty of a Class 1 misdemeanor. <br /> <br /> (b) Except as provided in subsection (a) above, any corporate or partnership <br />officer, as defined in the Code of Virginia, § 58.1-3906, or any other person required to <br />collect, account for. or pay over the meals tax. or who willfully fails to collect or <br />truthfully account for or pay over such tax, or who willfully evades or attempts to evade <br />such tax or payment thereof, shall, in addition to any other penalties imposed by law, be <br />guilty of a Class 1 misdemeanor. <br /> <br /> (c) Each such violation of or failure to comply with this article shall constitute <br />a separate offense. Conviction of any such violation shall not relieve any person from the <br />reporting, payment, collection or remittance of the tax as provided in this article. <br /> <br /> 2. That this ordinance shall take effect on July 1, 2000. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, at a meeting held on <br />June 27. 2000. <br /> <br /> Teste: <br /> <br /> <br /> City Clerk <br /> <br /> <br />