3.80.100 Prohibited acts and penalties.
A. Unless done in compliance with the provisions of this chapter, no person may:
1. Import cigarettes or other tobacco products into the borough;
2. Sell, transfer or acquire cigarettes or other tobacco products in the borough; or
3. Participate in the importation into the borough or in the sale, transfer or acquisition within the borough of cigarettes or other tobacco products.
B. A penalty of 10 percent of the taxes due shall be incurred automatically when a person fails to file a tax return and/or pay the full amount of the tax due under this chapter within seven calendar days following its due date. If a person fails to pay the full amount of the tax due and/or file a tax return or report required under this chapter within 16 calendar days after its due date, the 10 percent penalty incurred above shall be increased automatically to 15 percent. The penalty shall be computed on the unpaid balance of the tax liability as determined by the department.
1. 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.
2. 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 department 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, interest, penalties and taxes due under this chapter plus a penalty equal to 30 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. FY2018-04C §2, 2018; Ord. FY2018-04B §2, 2017; Ord. FY2018-04 §2, 2017. Formerly §3.80.120].