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AN OPdDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA (1988) BY AMENDING SECTION 35-416 THEREOF, <br />PERTAINING TO TAXATION. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Section 35-416 of the Code of the City of <br />Portsmouth, Virginia (1988) be amended and reordained to read <br />as follows: <br /> <br />Sec. 35-416. Violations of Article. <br /> <br /> Any person as defined in this article who willfully <br />violates or fails to comply with any of the provisions of this <br />article, or who willfully evades or attempts to evade any <br />provision of this article, shall be guilty of a Class 1 <br />misdemeanor. Each such violation or failure shall constitute a <br />separate offense. Conviction of a violation shall not relieve <br />any person from the reporting, payment, collection or <br />remittance of the tax as provided in this article. <br /> <br /> 2. That this ordinance shall take effect as of July 1, <br />1995. <br /> <br /> Adopted by the Council of the City of Portsmouth, <br />Virginia, at a meeting held on June 13, 1995. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />