Minutes 06/22/1993 - Laserfiche WebLink

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12.6- TUESDAY, JUNE 22, 1993 required by this Article or to remit to the City Treasurer the tax required to be collected and paid under this Article within the time and in the amount specified in this article there shall be added to such tax by the City Treasurer a penalty in the amount of ten (10) percent if the failure is not for more than thirty days, with an additional ten (10) percent of the total amount of tax owed for each additional thirty days or function thereof during which the failure continues, not to exceed twenty-five (25) percent in the aggregate, with a minimum penalty of two dollars and fifty cents ($2.50); (b) In the case of a false or fraudulent return with intent to defraud the City of any tax due under this Article, a penalty of fifty (50) percent of the tax shall be assessed against the person required to collect the tax. §21 - 97 Violations of Article: Any person violating, failing, refusing or neglecting to comply with any provision of this article shall be guilty of a Class 1 misdemeanor. Conviction of such violation shall not relieve any person from payment, collection, or remittance of the taxes provided for in this article. An agreement by any person to pay the taxes provided for in this article by a series of installment payments shall not relive any person of criminal liability for violation of this article until the full amount of taxes agreed to be paid by such person is received by the Treasurer. Each failure, refusal, neglect or violation, and each day's continuance thereof, shall constitute a separate offense. §21 - 98 Exemptions: All local, state and federal government agencies are exempted from this tax. BE IT FURTHER ORDAINED that, an emergency existing, this Ordinance shall be effective on and after July 1, 1993. Upon motion, duly seconded and by unanimous vote, Council adopted, on second reading, the following Ordinance No. 93-8: BE IT ORDAINED by the Council of the City of Martinsville, Virginia, in regular session assembled June 22, 1992, that it does hereby amend Chapter 12--Motor Vehicles and Traffic, Article VI--State Regulations for Motor Vehicle Operation, Section 12-140--Adoption of Amendments and Additions to Motor Vehicle Laws by Reference, of the City Code, as follows: Sec. 12-140. Adoption of amendments and additions to motor vehicle laws by reference. The term "laws of the state relative to the operation of vehicles," used in section 12-2, and the term "laws of the state relative to driving a motor vehicle, etc., while intoxicated," used in