4.16.420 Violations.
A. Failure to comply with any of the provisions of this chapter shall be a violation and will be considered an infraction.
B. Each act or omission in violation of this chapter, and each day in which the act or omission occurs, is a separate violation of this chapter.
C. A seller that fails to file a sales tax return or remit sales tax when due, in addition to any other liability imposed by this chapter, shall pay to the city all costs incurred by the city to determine the amount of the seller’s sales tax liability or to collect the sales tax, including without limitation costs of obtaining, reviewing and auditing the seller’s business records, collection agency fees, and actual reasonable attorney’s fees.
D. A person who causes or permits a corporation of which the person is an officer or director, a limited liability company of which the person is a member or manager, or a partnership of which the person is a partner, to fail to collect sales tax or to remit sales tax to the city as required by this chapter shall be liable to the city for the amount that should have been collected or remitted, plus any applicable interest and penalty.
E. In addition to issuing citations for violation of this chapter, the city may bring a civil action to:
1. Enjoin a violation of this chapter. On application for injunctive relief and a finding of a violation or threatened violation, the superior court shall enjoin the violation.
2. Collect delinquent sales tax, penalty, interest and costs of collection, either before or after estimating the amount of sales tax due under BMC 4.16.360.
3. Recover a civil penalty of up to five hundred dollars ($500) for each violation of this chapter.
4. Foreclose a recorded sales tax lien as provided by law.
F. All remedies hereunder are cumulative and are in addition to those existing at law or equity. [Ord. 17-39 § 2.]