(a) It is unlawful for any person to violate any provision of this Article, and violations of this Article shall be subject to the penalties in Chapter 1, Article 6. Each day, or portion thereof, that any violation of this Article continues shall constitute a separate offense.

(b) A penalty in the amount of ten percent (10%) of the tax due or ten dollars ($10.00), whichever is greater, shall be imposed upon the vendor and become due if the tax is not remitted by the twentieth day of the month, and one percent (1%) interest shall accrue each month on the unpaid balance.

(c) If a vendor fails to make a return and pay the tax imposed by this Article, the Town may make an estimate, based upon available information of the amount of tax due and add the penalty and interest provided above. The Town shall mail notice of the estimate, by certified or registered mail, to the vendor at the vendor’s last-known address. Such estimate shall become a final assessment, due and payable to the Town ten (10) days from the date of mailing; provided, however, that within the ten (10) day period, the taxpayer may petition the Town Clerk in writing, under oath and under penalty of perjury, for a modification of the assessment, furnishing the documents showing the correct amount of such taxes due. The Town Clerk shall issue a written determination within ten (10) days of receipt of the petition, which determination shall be considered the final order of the Town subject to judicial review under C.R.C.P. 106(a)(4).

(d) The Town may certify the amount of any delinquent taxes as a charge upon the real property at which the taxable transaction occurred to the County Treasurer for collection in the same manner as delinquent general ad valorem taxes are collected pursuant to C.R.S. § 31-20-105.

(e) All penalties stated in this Section are cumulative, and the imposition of one (1) penalty shall not preclude the imposition of one (1) or more additional penalties. (Ord. 2012-2 §1)