A. The City Manager shall enforce this chapter.

B. The City Manager may audit and examine all business locations, books and records of Cannabis Businesses, including both State and federal income tax returns, California sales tax returns, or other evidence documenting the Gross Receipts of a Cannabis Business to ascertain any tax due under this chapter and to verify any returns or other information any Person submits to the City under this chapter. If a Cannabis Business, after written demand by the City Manager, refuses to make available for audit, examination or verification such locations, books, and records as the City Manager requests, the City Manager may, after full consideration of all such information as is available, make an assessment of the tax or fee due and demand payment from the tax- or fee-payer, together with any penalties and interest due for late payment.

C. The criminal conviction and punishment of any Person for failure to pay a sum required under this chapter shall not excuse or exempt such Person from any civil action for the debt. No civil action shall prevent a criminal prosecution for any violation of this chapter or of any State law requiring the payment of all taxes. No election of remedies shall apply to the enforcement of this chapter or any other provision of this Code and the City may pursue one or more remedies in its discretion provided only that no double recovery shall be permitted.

D. Any Person violating any of the provisions of this chapter or any regulation or rule adopted pursuant to it, or knowingly or intentionally misrepresenting any material fact to the City in procuring a certificate or document from the City under this chapter, or under Chapter 5.19 CVMC, shall be guilty of a misdemeanor unless the City Attorney, in his or her discretion, elects to prosecute it as an infraction in the interests of justice.

E. In addition to the penalty imposed for a failure to timely pay any tax or fee imposed by this chapter, pursuant to CVMC 5.21.130, the City’s Director of Finance shall have the discretion to issue an administrative citation with respect to said failure, and impose an administrative fine in the amount of $2,000 for each month that any payment of tax is overdue. Each Cannabis Business subject to any such administrative citation and fine shall have the opportunity to appeal same pursuant to the process set forth in CVMC 5.19.050.

F. In the event that any appeal as to an administrative citation and fine pursuant to this section or any other action in relation thereto takes place, the prevailing party shall be entitled to recover its attorneys’ fees and, if the City prevails, administrative costs incurred. (Ord. 3434 § 1, 2018).