§ 4.72.180. Nonpayment due to fraud—Penalty.

Latest version.

If the tax administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in Sections 4.72.160 and 4.72.170.

(Ord. 2012-0041 § 1, 2012: Ord. 8607 Art. 5 § 53, 1964.)

                    
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