3.55.300 Prohibited acts.
This section is included in your selections.
No person may:
A. Fail or refuse to file a completed tax return required by this chapter upon demand or falsify any material statement in that return;
B. Fail or refuse to collect taxes levied by this chapter and remit those taxes to the borough as required;
C. Conduct any business in the borough relating to rentals subject to taxation under this chapter without first applying for and obtaining a certificate of registration to collect the taxes imposed on rentals; or
D. Falsify any portion of an application for a certificate of exemption. [Ord. 96-19 §3, 1996. Formerly §3.30.270].