Ord76 1679 - Laserfiche WebLink

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criminal, at law, or in equity arising out of the failure to pay a tax, penalty, or interest imposed under the provisions of this article, or other failure to comply with the provisions hereof. "Section 32.61. Any person violating any of the provisions of this article shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable therefor as provided by Section 1.7. "Section 32.62. Whenever the amount of any tax, penalty or interest has been overpaid, or paid more than once, or has been erroneously collected or received by the City under this article, it may be refunded as hereinafter provided in this section, provided a written claim therefor stating under penalty of perjury the specific grounds under which the claim is founded is filed with the Controller within three years of the date of payment. The claims shall be on forms furnished by the Controller. The Controller may make such refund if he is satisfied that the claimant is entitled to the refund under the provisions of this section; provided, however, that no refund shall be paid hereunder unless the claimant supports his right thereto by written records showing entitlement thereto. "Section 32.63. All revenues received by the City from the levy of the tax imposed by this article, and any penalty and interest imposed under the provisions of this article, shall be deposited and paid into the General Fund of the City. "Section 32.64. The costs of collecting the tax imposed by this article and of otherwise administering the provisions of this article shall be a proper charge against and upon the revenues collected from the tax imposed hereunder, and any penalties or interest collected pursuant to the provisions of this article. -8-