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3.19.200 Public disclosure—Confidentiality—Information <br /> sharing. <br /> The provisions of Chapter 2.92 EMC apply to records kept by the Director, <br /> finance department and city clerk. The applications and the contents of the <br /> information contained therein constitute public records and are subject to public <br /> disclosure. The returns made to the city clerk pursuant to this chapter shall not <br /> be made public, nor shall they be subject to the inspection of any person except <br /> the mayor, city attorney, finance Director, budget Director, city clerk, or their <br /> respective authorized agents, members of the city council, persons authorized <br /> pursuant to court determination under Chapter 42.17 RCW or Chapter 2.92 of <br /> this code and proper officers of the Department of Revenue of the state of <br /> 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 <br /> contained in or to permit inspection of any application or return except as in this <br /> section authorized. <br /> 3.19.210 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 <br /> collected in the same manner as any other debt in like amount, which remedy <br /> shall be in addition to all other existing remedies. <br /> 3.19.220 Use of credit agencies or collection agencies to <br /> collect taxes outside the city. <br /> The Director may retain the services of credit agencies or collection agencies <br /> for the purpose of collecting the taxes imposed under this chapter, from sources <br /> outside the city of Everett, including interest and penalties thereon. The account <br /> of the taxpayer shall be credited with the amounts collected by a collection <br /> agency before 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 <br /> lawful rule or regulation 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 <br /> or tax; <br /> 4. To fail to appear or testify in response to a subpoena issued pursuant to <br /> Section 3.19.140; <br /> 5. To testify falsely in any investigation, audit, or proceeding conducted <br /> pursuant to this chapter; <br /> B. Violation of any of the provisions of this chapter is a gross misdemeanor. <br /> Any person convicted of a violation of this chapter may be punished by a fine not <br /> to exceed $1,000, imprisonment not to exceed one year, or both fine and <br /> imprisonment. Penalties or punishments provided in this chapter shall be in <br /> addition to all other penalties provided by law. <br /> C. Any person, or officer of a corporation, convicted of continuing to engage in <br /> business after the revocation of a license shall be guilty of a gross misdemeanor <br /> 12 <br />