All such taxes shall be recoverable by the Township
Solicitor as other debts of like amounts are now collected.
[Amended 12-14-1992 by Ord. No. 92-6]
If the Business Tax Administrator is not satisfied
with the report and payment of tax made by any producer under the
provisions of this article, he is hereby authorized and empowered
to make a determination of the tax due by such producer, based upon
the facts contained in the report or upon any information within his
possession or that shall come into his possession, and for this purpose
the Business Tax Administrator or any designated agent or officer
of the Township of Montgomery is authorized to examine the books,
papers, tickets, ticket stubs and records of any producer taxable
under this article to verify the accuracy of any report or payment
made under the provisions thereof or to ascertain whether the taxes
imposed by this article have been paid. Application for and acceptance
of any permit shall constitute acceptance on the part of the producer
of this right of examination by the Township.
[Amended 12-14-1992 by Ord. No. 92-6]
If any producer shall neglect or refuse to make any report and payment of tax required by this article or if, as a result of an investigation by the Business Tax Administrator or any Township agent, a report is found to be incorrect, the Business Tax Administrator shall estimate the tax due by such producer and determine the amount due by him for taxes, penalties and interest thereon, including all provisions under §
209-35 of this article.
All taxes, interest and penalties received,
collected or recovered under the provisions of this article shall
be paid into the treasury of the Township of Montgomery for the use
and benefit of the Township of Montgomery.
[Amended 12-14-1992 by Ord. No. 92-6]
The Business Tax Administrator is authorized
and empowered to prescribe, adopt, promulgate and enforce rules and
regulations relating to any matter or thing pertaining to the administration
and enforcement of the provisions of this article.
[Amended 6-22-1992 by Ord. No. 92-1]
Any person, copartnership, association or corporation
who or which shall fail, neglect or refuse to comply with any of the
terms or provisions of this article or any regulation or requirement
pursuant thereto and authorized thereby shall, upon conviction before
the District Justice, be subject to a fine or penalty not to exceed
$600 and costs for each such offense or, in default of payment thereof,
to undergo imprisonment for not more than 30 days, or both. Such fine
or penalty imposed by this article shall be in addition to any other
penalty imposed by any other section of this article.