5.42.110 Violations.
A. No marijuana retailer or other person required to do so may fail or refuse to, in the time periods prescribed by this chapter, furnish any return required to be made under this chapter or furnish a supplemental return or other data required by the finance director, or make the remittance to the finance director of the amount of the taxes, penalties, or interest due. No person may render a false or fraudulent return under this chapter. No person required to make, render, sign, or verify any report regarding the tax may make any false or fraudulent report. (Ord. 5004, 2016).
B. At any time within three years after any tax required to be collected becomes due and payable, at any time within three years after any determination by the finance director or city manager under this chapter becomes final, or at any time within three years after any person who is required to do so fails to furnish true and non-fraudulent information within the time periods prescribed by this chapter, the city may bring an action in the McMinnville municipal court or in the courts of this state, any other state, or the United States, in the name of the city. (Ord. 5004, 2016).