If it shall appear that the gross receipts or other matters pertinent to license tax assessment have been willfully reported incorrectly or returned incorrectly to the assessing official, the person making such report or return shall pay, in addition to the increase license tax assessed as provided in Section 98-3.5, a penalty of twenty-five percent (25%) of such increased assessment; provided, further, that any incorrect report or return shall be deemed prima facia willful.

 

(Ord. No. 2-96 Amended Entire Section 2-12-96-Effective Upon Passage)

(Ord. No. 13-96 Amended by adding 98-3.5 12-16-96-Effective Upon Passage)