<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 25-23 Penalties.">
  <section prefix="§" num="25-23" heading="Penalties.">
    <text>Any person who violates any provision of this Part 2 or of any rule or regulation adopted under this Part 2, or who makes any false statement or improper return, is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than$1,000 or imprisonment for not more than 12 months or to both fine and imprisonment for each offense.</text>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 28, §56A(j)</annotation>
    <annotation type="History">Ord. 99-441</annotation>
    <annotation type="History">Ord. 04-728</annotation>
    <annotation type="Editor's Notes">
              Section 4 of Ord. 04-728 provides for the severability of the provisions enacted.  Section 6 of that Ordinance provides for periodic reporting to the City Council, as follows
              [O]n or before October 1, 2005, and October 1 of each 5th year following, the Director of Finance shall submit a report to the City Council on the revenues derived from and the effect of the tax established under this Ordinance during the preceding fiscal years.
            </annotation>
  </section>
</baltimore-city-law>
