2017-01-02 - Laserfiche WebLink

Home Browse Search

similarity in names, the Commission may issue a release without the payment of any consideration. (C) The Commission's release shall be given under its seal and filed in the office of the Circuit Clerk in the county in which the lien is filed, or it shall be recorded in any office which conveyances of real estate may be recorded. SECTION 25: Violations. Any person subject to the A&P tax who is transacting business within the city without a valid A&P tax permit shall be guilty of a violation which shall be punishable up to a five hundred dollar ($500.00) fine. Each day a person transacts business within the city without a valid A&P permit shall constitute a separate violation. SECTION 26: Collection, enforcement and criminal penalties. Pursuant to A.C.A. § 26-75-603, sanctions for any taxpayer who willfully attempts to evade or defeat the payment of the A&P tax or who assist any taxpayer to evade or defeat the payment, or otherwise fails to file a report, fails to pay the tax, or makes a false or fraudulent report, return, statement, claim, application or other instrument required by the Commission in connection with the A&P tax or makes a false answer to any question from the Commission or its designed representative concerning the A&P tax, neglects to answer a subpoena to appear and answer questions about records for the A&P tax, or who acts or fails to act in conformance with the provision of the Arkansas Tax Procedure Act as that Act applies to the A&P tax, shall be subject to penalties set forth in A.C.A. § 26-75-603. Further, pursuant to A.C.A. § 26-75-603(b)(1) the person paying the tax shall report and remit it upon forms provided by the commission and as directed by the commission. The rules, regulations, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, A.C.A. § 26-52-101 et seq., and the Arkansas Tax Procedure Act, A.C.A. § 26-18-101 et seq., so far as practicable shall be applicable with respect to the enforcement and collection of the tax levied pursuant to the authority of this subchapter and as they exist on the date of the passage of this ordinance, or as they may be amended by the General Assembly and are in effect on the date of any such violation. SECTION 27: Severability. The provisions of this Ordinance shall be deemed severable and the invalidity, unenforceability, or unconstitutionality of any section, clause, phrase, sentence, or part thereof shall not affect the validity, enforceability, or constitutionality of any other section, clause, phrase, sentence, or part thereof. SECTION 28: Repealer Any ordinances of the City of Batesville which are conflict with this Ordinance are hereby repealed to the extent of such conflict.