Legal Documents of Gatlinburg

If any person subject to making and filing a return required by the provisions of this chapter fails to render such return within the time required or renders a return which is false or fraudulent in that it contains statements which differ from the true gross receipts taxable under this chapter, or otherwise fails to comply with the provisions of this chapter for the taxable period for which said return is made, the finance director shall give such person ten (10) days notice in writing requiring such person to appear before him or his assistant with such books, records and papers as he may require relating to the business of such person for such taxable period; and said finance director may require such person, or the agents and employees of such person, to give testimony or to answer interrogatories under oath administered by the finance director or his assistants respecting the gross receipts of such person subject to tax or the failure to make report thereof as provided in this chapter.

If any such person fails to make any such return or refuses to permit an examination of his books of account or records, or to appear and answer questions within the scope of such investigation relating to his gross receipts, the finance director is hereby authorized to make an assessment based upon such information as may be available to him and to issue a distress warrant for the collection of any such taxes, interest or penalties found to be due. Any such assessment shall be deemed prima facie correct.

At the time of submitting the return required hereunder to the finance director, the persons subject to this chapter shall remit to him therewith the amount of tax due under the applicable provisions of this chapter and failure to so remit such tax shall cause said tax to become delinquent.

All taxes, interest and penalties imposed under this chapter shall be paid to the finance director of the City of Gatlinburg in the form of remittance required by him.

All persons subject to the provisions of this chapter failing or refusing to furnish any return herein required to be made or failing or refusing to furnish a supplemental return or other data required by the finance director, or who shall violate any other provisions of this chapter, shall be guilty of a misdemeanor and upon conviction shall be punished in accordance with the general penalty clause in this code. (1976 Code, § 6-503)