§ 4-63. Penalty for delinquency.

(a)

The failure to make a timely report and remittance shall render a licensee liable for a penalty equal to ten (10) per cent of the total amount due during the first thirty-day period following the date such report and remittance were due and a further penalty of ten (10) per cent of the amount of such remittance for each successive thirty-day period or any portion thereof, during which such report and remittance are not filed. The filing of a false or fraudulent report shall render the licensee making such report liable for a penalty equal to fifty (50) per cent of the amount of the remittance which would be required under an accurate and truthful report.

(b)

Such failure to make a timely report or remittance, or the filing of a false or fraudulent report shall also constitute grounds for the revocation of the alcohol license issued by the city to said licensee.

(Ord. No. 89-5, 3-9-89; Ord. No. 06-04, § 18, 4-6-2006)