A. Violation a Misdemeanor. Each violation of or a failure to comply with the provisions of this chapter constitutes a separate offense and is a misdemeanor.

B. Collection of Tax By Civil Action. Any tax due under the provisions of this chapter and all penalties thereon may be collected by civil action, which remedies shall be in addition to any and all other existing remedies. In the event of any civil action regarding unpaid taxes, the prevailing party shall be entitled to additionally recover its attorney fees and costs, expressly including expert witness fees for accountants or others used in the proceeding.

C. Violators Designated. Any person who directly or indirectly performs or omits to perform any act in violation of the provisions of this chapter, or aids or abets the same, and every person or entity who directly or indirectly counsels, encourages, hires, commands, induces, or otherwise procures another to commit such violation is and shall be a principal under the terms of this chapter and may be proceeded against as such. (Ord. 2012 § 1, 2009).