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3.01.320 Other remedies

A. No provision of this chapter shall preclude the City from utilizing any other lawful penalties or other remedies applicable to the collection of sales or use taxes. If the City must utilize other lawful penalties or other remedies for the collection of the sales or use taxes, the City shall be entitled to recover its attorney’s fees, costs of litigation and any other legal fees associated with any legal action undertaken to collect the sales and/or use taxes due. The Finance Director shall have the authority to make a compromise settlement of any claim for sales or use tax due under this chapter.
B. The Finance Director shall have the power to issue subpoenas to require the presence of persons and the production of papers, books and records necessary to the determination of any matter which the Finance Director is authorized to determine. It is unlawful for any person to fail to comply with any subpoena issued by the Finance Director.
C. A subpoena shall be served in the same manner as a subpoena issued by the District Court of the state. Upon failure of any witness to comply with such subpoena, the City Attorney shall, at the direction of the Finance Director:
1. Petition any judge of the Municipal Court of the city, setting forth that due notice has been given of the time and place of attendance of the witness and the service of the subpoena, that the court after hearing evidence in support of or contrary to the petition, enter its order compelling the witness to attend and testify or produce books, records or other evidence, under penalty of punishment for contempt in case of willful failure to comply with such order of court; or
2. Petition the District Court in and for the county, setting forth that due notice has been given of the time and place of attendance of the witness and the service of the subpoena, that the court after hearing evidence in support of or contrary to the petition, enter its order as in other civil actions, compelling the witness to attend and testify or produce books, records or other evidence, under penalty of punishment for contempt in case of willful failure to comply with such order of court. (Ord. O-2011-20 § 1, 2011; Ord. O-2011-1 § 7, 2011; Ord. O-91-61 § 80, 1991; Ord. O-85-137 § 1 (part), 1985).