5.40.110 Violation infractions.
A. In addition to the penalties provided in section 5.40.060, a violation of this chapter is a civil infraction that may be prosecuted under HRMC Chapter 1.10 (Civil Enforcement). It is a violation of this chapter for any seller or other person to:
1. Fail or refuse to comply as required herein, including the payment of the full tax due;
2. Fail or refuse to furnish any return required to be made;
3. Fail or refuse to permit inspection of records;
4. Fail or refuse to furnish a supplemental return or other data required by the Manager;
5. Render a false or fraudulent return or claim; or
6. Fail, refuse or neglect to remit the tax to the city by the due date.
B. The remedies provided by this section are not exclusive and do not prevent the City from exercising any other remedy available under the law.
C. The remedies provided by this section do not limit the City or other appropriate prosecutor from pursuing criminal charges under state law or City ordinance.