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In addition to the other requirements of this chapter:

A. No distributor shall fail or refuse to pay the tax when it is due and payable as required by this chapter.

B. No distributor shall fail or refuse to make and file any reports required by this chapter.

C. No distributor shall attempt to assign or transfer a certificate of registration.

D. No person may import tobacco products into the Borough or participate in the importation into the Borough of tobacco products in violation of the provisions of this chapter.

E. In addition to all other penalties provided under this chapter, any distributor that violates any requirement of this section is subject to a penalty of $1,000.

F. Any person who violates or fails to comply with the provisions of this chapter shall be subject to a fine as set forth at Chapter 1.20 FNSBC and shall be personally liable for all costs, interest, penalties and taxes due under this chapter. For good cause shown, the Chief Financial Officer may waive or reduce all or part of any penalty or interest imposed under this chapter. (Ord. 2019-16 § 12, 2019; Ord. 2014-12 § 4, 2014; Ord. 2013-65 § 6, 2013; Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.050.)