Chapter 75 FINANCE AND TAXATION.

75-29    RESTAURANT MEALS EXCISE TAX - PENALTY FOR VIOLATION OF ORDINANCE

A. Any person willfully failing or refusing to file a return as required under this ordinance shall, upon conviction thereof, be guilty of a Class 1 misdemeanor except that any person failing to file such a return shall be guilty of a Class 3 misdemeanor if the amount of tax lawfully assessed in connection with the return is $1,000.00 or less.  Any person violating or failing to comply with any other provision of this ordinance shall be guilty of a Class 1 misdemeanor.

B. Except as provided in subsection (A) above, any corporate or partnership officer, as defined in Virginia Code Section 58.1-3906, or any other person required to collect, account for, or pay over the meals tax imposed under this ordinance, who willfully fails to collect or truthfully account for or pay over such tax, or who willfully evades or attempts to evade such tax or payment thereof, shall, in addition to any other penalties imposed by law, be guilty of a Class 1 misdemeanor.

C. Each violation of or failure to comply with this ordinance shall constitute a separate offense. Conviction of any such violation shall not relieve any person from the payment, collection or remittance of the tax as provided in this ordinance.