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(a) In the event that a penalty provided below is different from the same penalty in a member jurisdiction’s sales tax code, the penalty prescribed in the member jurisdiction’s sales tax code will apply.

(b) A buyer, remote seller, or marketplace facilitator who knowingly or negligently submits false information in a document filed with the Commission pursuant to this Code is subject to a penalty of $500.00.

(c) A remote seller or marketplace facilitator who knowingly or negligently falsifies or conceals information related to its business activities with the Commission or member jurisdiction is subject to a penalty of $500.00.

(d) A person who knowingly or negligently provides false information when applying for a certificate of exemption is subject to a penalty of $500.00.

(e) A remote seller or marketplace facilitator who fails or refuses to produce requested records or to allow inspection of their books and records shall pay to the Commission a penalty equal to three times any deficiency found or estimated by the Commission with a minimum penalty of $500.00.

(f) A remote seller or marketplace facilitator who falsifies or misrepresents any record filed with the Commission is guilty of an infraction and subject to a penalty of $500.00 per record.

(g) Misuse of an exemption card is a violation and subject to a penalty of $50.00 per incident of misuse.

(h) Nothing in this chapter shall be construed as preventing the Commission from filing and maintaining an action at law to recover any taxes, penalties, interest and/or fees due from a remote seller or marketplace facilitator. The Commission may also recover attorney’s fees in any action against a delinquent remote seller or marketplace facilitator. [Ord. 21-06 § 2 (Att.), 2021; Ord. 20-03 § 2 (Att.), 2020. Formerly 4.30.240.]