Any seller of electricity, metered natural gas, metered or bottled gas (liquefied
petroleum or manufactured), fuel oil or water service failing to remit to the county
as prescribed in section 17-239 of this division shall be liable for penalties at a rate of five (5) percent of the
delinquent tax per month not to exceed a total penalty of twenty-five (25) percent.
In no event will the penalty for failure to file a return be less than fifteen dollars
($15.00). Sellers filing fraudulent returns or willfully attempting to evade payment
of the tax shall be liable for a specific penalty of one hundred (100) percent of
the tax. In addition the county may bring suit to restrain, enjoin, or otherwise prevent
the violation of this division, and to collect such unpaid taxes, and shall be entitled
to reasonable attorney's fees and costs if it prevails in such suit.
