3.70.090 Prohibited acts and penalties.
A. No person shall operate a marijuana cultivation facility within the borough without complying with the provisions of this chapter.
B. A penalty of 10 percent of the taxes due shall be incurred automatically when a person fails to pay the full amount of the tax due under this chapter within seven calendar days following its due date.
1. The penalty shall be computed on the unpaid balance of the tax liability as determined by the finance director.
2. Notice of the penalties incurred and to be incurred shall be given to the person responsible for payment of the taxes or for filing the return or report when such tax payment or return or report is delinquent for seven calendar days after its due date.
3. The penalties provided for in this section shall be in addition to all other penalties and interest provided for under this chapter.
C. If a properly filed amended return reduces the total tax liability or the tax required to be paid, or the determent reduces the tax liability, the related penalty will be reduced accordingly.
D. All penalties and remedies enumerated in this chapter are cumulative.
E. Unless otherwise provided in this section, any person who violates or fails to comply with the provisions of this chapter shall be personally liable for all costs, interests, penalties and taxes due under this chapter plus a penalty equal to 12 percent of the tax due. For good cause shown, the finance director may waive or reduce all or part of any penalty imposed under this subsection. [Ord. FY2017-27 §2, 2017].