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Director, Budget Director, City Clerk, or their respective authorized agents, members of <br /> the city council, persons authorized pursuant to Court Determination under Chapter 42.17 <br /> RCW or Chapter 2.92 EMC and proper officers of the Department of Revenue of the <br /> state of Washington, for official purposes; and it shall be unlawful for any person to make <br /> public or to inform any other person as to the contents or any information contained in or <br /> to permit inspection of any application or return except as in this section authorized. <br /> Section 21. Tax constitutes debt. <br /> Any license fee or tax due and unpaid under this chapter, and all interest and <br /> penalties thereon, shall constitute a debt to the City of Everett and may be collected in the <br /> same manner as any other debt in like amount, which remedy shall be in addition to all <br /> other existing remedies. <br /> Section 22. Use of credit agencies or collection agencies to collect taxes outside the <br /> city. <br /> The Director may retain the services of credit agencies or collection agencies for <br /> the purpose of collecting the taxes imposed under this chapter, from sources outside the <br /> City of Everett, including interest and penalties thereon. The account of the taxpayer shall <br /> be credited with the amounts collected by a collection agency before reduction for any <br /> reasonable collection costs. <br /> Section 23. Unlawful actions -Violation-Penalties. <br /> (1) It shall be unlawful for any person liable for fees under this chapter: <br /> (a) To violate or fail to comply with any of the provisions of this chapter or any lawful <br /> rule or regulation adopted by the Clerk and approved by the Director; <br /> (b) To make any false statement on any license application or tax return; <br /> (c) To aid or abet any person in any attempt to evade payment of a license fee or tax; <br /> (d) To fail to appear or testify in response to a subpoena issued pursuant to section 14; <br /> (e) To testify falsely in any investigation, audit, or proceeding conducted pursuant to this <br /> Chapter. <br /> (f) To engage in, or carry on, any business subject to a tax hereunder without having his <br /> "business license" so to do shall be guilty of a violation of this chapter for each day <br /> during which the business is so engaged in, or carried on; <br /> (g) To fail or refuse to pay the license fee or tax, or any part thereof, on or before the due <br /> date; <br /> (h) To hinder or delay in any manner, the City or any of its officers in carrying out the <br /> provisions of this chapter; <br /> 13 <br />