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interest and penalties thereon.The account of the taxpayer shall be credited with the amounts collected <br /> by a collection agency afterbefe reduction for any reasonable collection costs. <br /> 3.19.230 Unlawful actions—Violation—Penalties. <br /> A. It shall be unlawful for any person liable for fees under this chapter: <br /> 1. To violate or fail to comply with any of the provisions of this chapter or any lawful rule or regulation <br /> adopted by the clerk and approved by the director; <br /> 2. To make any false statement on any license application or tax return; <br /> 3. To aid or abet any person in any attempt to evade payment of a license fee or tax; <br /> 4. To fail to appear or testify in response to a subpoena issued pursuant to Section 3.19.140; <br /> 5. To testify falsely in any investigation, audit, or proceeding conducted pursuant to this chapter. <br /> B. Violation of any of the provisions of this chapter is a gross misdemeanor. Any person convicted of a <br /> violation of this chapter may be punished by a fine not to exceed one thousand dollars, imprisonment <br /> not to exceed one year, or both fine and imprisonment. Penalties or punishments provided in this <br /> chapter shall be in addition to all other penalties provided by law. <br /> C. Any person, or officer of a corporation, convicted of continuing to engage in business after the <br /> revocation of a license shall be guilty of a gross misdemeanor and may be punished by a fine not to <br /> exceed five thousand dollars, or imprisonment not to exceed one year, or both fine and imprisonment. <br /> 3.19.240 Suspension or revocation of business license—Appeal. <br /> A. The director, or designee, shall have the power and authority to suspend or revoke any license <br /> issued under the provisions of this chapter.The director, or designee, shall notify such licensee in <br /> writing by certified mail of the suspension or revocation of his or her license and the grounds therefor. <br /> Any license issued under this chapter may be suspended or revoked based on one or more of the <br /> following grounds: <br /> 1. The license was procured by fraud or false representation of fact. <br /> 2. The licensee has failed to comply with any provisions of Chapters 3.19, 3.20, 3.24, 3.28 and 3.36. <br /> 3. The licensee has defaulted on any payment of any license fee or tax under Chapters 3.19, 3.20, 3.24, <br /> 3.28 and 3.36. <br /> 4. The licensee, or an employee thereof, has been convicted of a crime involving the business subject <br /> to tax under Chapters 3.20, 3.24, 3.28 and 3.36. <br /> ra 2019 ORDINANCE: Tax Administration Page 19 of 22 <br />