Reporting procedures and penalties

(a)

For the purpose of determining the amount of tax imposed by this article, all persons or companies required to file a monthly fuel oil report shall, not later than the twentieth day of each calendar month, mail to the city the monthly reports furnished; however, if the twentieth day falls on a Saturday, Sunday or a federal or state legal holiday, reports shall be accepted if postmarked on the next succeeding workday. The reports shall contain or be verified by a written declaration that such report is made under the penalty of perjury. Any false or fraudulent statement or report submitted under the fuel oil tax laws of this article and sworn to by a person knowing the same to be false or fraudulent shall constitute perjury and, upon conviction thereof, the person so convicted shall be punished as provided by law for conviction of perjury under F.S. Ch. 837.

(b)

All monthly reports designated and required by the city shall be filed each month regardless of whether or not a fuel oil tax is due or owing under the provisions of this article.

(c)

Certain annual reports prescribed by the city may be required. Such reports shall be valid for one (1) year from the date of filing, and after that time an additional report shall be filed each year.

(Ord. No. 89-245, § 2(37-78), 9-28-89)