Boonville Penalties for nonpayment ordinance (§ 10-207)

For each period, or part thereof, any tax provided for under this article remains unpaid after the same shall be due and payable, there shall be added to such tax, as a penalty, one per cent of the amount of such tax for the first month or part thereof the same is unpaid and interest, not to exceed two per cent of the amount of such tax shall be added until the same is fully paid. If the tax as provided in this article is not paid by the thirtieth day after said tax is payable, the city clerk or his/her designee may suspend or revoke the city business license and/or liquor licenses.

In addition to the penalties provided herein, any person, firm, or corporation subject to the provisions of this article who fails to file a statement or pay the license tax or files a false or a fraudulent statement, required by the article or within the time required by the article shall, upon conviction thereof, shall be punished by a fine not exceeding $500.00 or by imprisonment not exceeding three months, or by both such fine and imprisonment.