Sec. 22-41Enforcement; violations

(a) It is the duty of the city manager to administer and enforce the provisions of this article, to perform all functions necessary to administer and enforce this article, and to summon violators of this article to appear in municipal court. The city manager may issue executions against individuals, businesses, and practitioners for taxes or fees which are due and owing, any penalty imposed by section 22-40(b), and any interest imposed by section 22-40(b).

(b) The city manager shall issue executions against individuals, businesses, and practitioners for taxes or fees which are due and owing, penalties, or interest. Such executions shall bear interest at the rate authorized by O.C.G.A. § 48-2-40 or, if such statute should be repealed, one percent per month. The lien shall cover the property of the individual, business, or practitioner liable for payment of the delinquent occupation tax and become fixed as of the date and time the occupation tax became delinquent. The execution shall be levied by the sheriff of the city upon property of the delinquent tax or fee payer located in the city and sufficient property shall be advertised and sold to pay the amount of the execution, including penalty, interest, and costs. All other proceedings in relation thereto shall be as provided by the Code and Charter of the city and the laws of the State of Georgia. The defendants at execution shall have the rights of defense, by affidavit of illegality of the tax or otherwise as provided by the Charter of the city and the laws of the State of Georgia in regard to tax executions.

(c) Individuals, businesses, and practitioners who fail or refuse to pay any occupation tax charged pursuant to this article shall be subject to civil fine, to be imposed by a court of competent jurisdiction over the enforcement of city ordinances, not more than $500.00, that may be enforced by the contempt power of the court.

(d) Individuals, businesses, and practitioners who fail or refuse to make a timely or truthful tax return or make available truthful and accurate information the city requests or requires for determining applicability or amount of occupation tax or for levying or collecting such occupation tax shall be subject to a criminal fine of not more than $500.00.

(e) All persons subject to the occupation tax imposed by this article shall be required to file for and pay such tax or fee. For failure to do so, any officers or agents soliciting for or obtaining business for such person, business, or practitioner shall be subject to the same penalty as other persons, businesses, or practitioners who fail to obtain the required certificate or make a return for or pay the applicable occupation tax.

History: (Ord. No. 03-02, § 1, 3-6-2003)