Columbia Same—Penalties ordinance (§ 26-27)

(a) Failure to file. Every manufacturer or merchant who shall fail to file with the city assessor a statement, as required by section 26-24 of this chapter, shall be deemed to have forfeited the bond given by him or them in virtue of this article, and shall be liable for, and in action thereon, judgment shall be rendered plaintiff in damages for three (3) times the amount of revenue which shall be found due for the year and costs.

(b) Filing false statements. Every manufacturer or merchant, who shall file or suffer to be filed, a false statement, shall be deemed to have forfeited his bond given in virtue of this article; and in action thereon, judgment shall be rendered for plaintiff in damages for four (4) times the amount of revenue found to be due for the year and costs.