§ 3.70.070. Enforcement.
A.
It shall be the duty of the finance director to enforce each and all of the provisions of this chapter.
B.
For purposes of administration and enforcement of this chapter generally, the finance director, with the assistance of the city attorney, may from time to time promulgate administrative rules and regulations.
C.
The finance director shall have the power to audit and examine all books and records of operations as well as persons engaged in the conducting of an operation, including both state and federal income tax returns, California sales tax returns, logs, receipts, bank records, or other evidence documenting the gross receipts of the operation, or persons engaged in the conduct of an operation, for the purpose of ascertaining the amount of tax, if any, required to be paid by the provisions of this chapter, and for the purpose of verifying any statements or any item thereof when filed by any person pursuant to the provisions of this chapter. If such operations or person, after written demand by the finance director, refuses to make available for audit, examination or verification such books, records, or equipment as the finance director requests, the finance director may, after full consideration of all information within the finance director's knowledge concerning the operation and activities of the person so refusing, make a determination of tax due in the manner provided in Section 3.70.080 of this chapter.
D.
The conviction and punishment of any person for failure to pay the required tax shall not excuse or exempt such person from any civil action for the tax debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this chapter or of any state law requiring the payment of all taxes.
E.
Any person violating any of the provisions of this chapter or any regulation or rule passed in accordance herewith, or knowingly or intentionally misrepresenting to any officer or employee of the city any material fact, either concerning the operation and administration of this chapter, or as provided for in this chapter, shall be deemed guilty of a misdemeanor.
(Ord. No. 615, § 1, 11-6-18)