§ 35-162. Application of licenses.

(a)

Every person subject to a license tax levied by this article shall apply to the collector for a license before the same becomes delinquent, as provided in this article. The application shall state all facts necessary to determine the amount of taxes due under this article.

(b)

If the collector is not satisfied with the facts set forth in the application or for any reason desires to audit the books and records of the taxpayer, the collector or any of his authorized assistants may audit and inspect all records of the taxpayer that would have any bearing upon the amount of taxes due under this article.

(c)

If an individual is an applicant for a license required by this article, the applications must be signed by him; if a partnership or an association of persons, by a member of the firm; and if a corporation, by the proper officer thereof.

(d)

Any intentional false statement as to any material facts in the application for a license under this article shall constitute a misdemeanor, and any person convicted thereof shall be fined not more than two hundred dollars ($200.00) or imprisoned for not more than six (6) months, or both.

(Ord. No. 17268, § 1, 6-10-87)

State law reference

Similar provisions, R.S. § 47:350.