Michigan § 141.1177 - Violations; penalties.

Each of the following violations of this ordinance is punishable, in addition to the interest and penalties provided under the ordinance, by a fine not exceeding $500.00, or imprisonment for a period not exceeding 90 days or both:

Refusal or willful failure or neglect to file a return required by the ordinance.

Refusal or willful failure or neglect to pay the tax, penalty, or interest imposed by the ordinance.

Willful failure of a public utility or resale customer to remit to the city tax moneys received as required by the ordinance.

Refusal to permit the city or an agent or employee appointed by the administrator in writing to examine the books, records, and papers of a person subject to the ordinance.

Knowingly filing an incomplete, false, or fraudulent return or other tax document.