§ 53-41. Excess collections; failure to remit collections.

If any vendor shall, during any reporting period, collect as a tax an amount in excess of the amount set forth in section 53-28 of this article during the reporting period, he shall return and pay over to the manager the full amount of the tax herein levied and also such excess. The retention by the retailer of any excess of tax collections over the aforesaid rate or the intentional failure to remit punctually to the manager the full amount required to be remitted by the provisions of this article shall be a violation of this article.

(Ord. No. 666-81, § 1, 12-14-81; Ord. No. 490-87, § 1, 8-31-87)