Sec. 17.
Each of the following violations of this ordinance is punishable, in addition to the interest and penalties provided under the ordinance, by a fine not exceeding $500.00, or imprisonment for a period not exceeding 90 days or both:
(a) Refusal or willful failure or neglect to file a return required by the ordinance.
(b) Refusal or willful failure or neglect to pay the tax, penalty, or interest imposed by the ordinance.
(c) Willful failure of a public utility or resale customer to remit to the city tax moneys received as required by the ordinance.
(d) Refusal to permit the city or an agent or employee appointed by the administrator in writing to examine the books, records, and papers of a person subject to the ordinance.
(e) Knowingly filing an incomplete, false, or fraudulent return or other tax document.
History: 1990, Act 100, Imd. Eff. June 13, 1990
Structure Michigan Compiled Laws
Chapter 141 - Municipal Financing
Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)
100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)
Section 141.1161 - Short Title.
Section 141.1162 - Definitions.
Section 141.1163 - Imposition of City Utility Users Tax; Rate; Measurement.
Section 141.1164 - Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return.
Section 141.1166 - Confidentiality; Violation; Penalties.
Section 141.1168 - Delinquent Tax Amounts; Interest and Penalties.
Section 141.1170 - Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest.
Section 141.1172 - Additional Assessment.
Section 141.1173 - Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.
Section 141.1175 - Grievance; Judicial Determination.