§ 4.08.050. Enforcement of the tax.

Whenever the recorder has reason to believe that all or part of the tax due is not being paid (or has not been paid), he or she may require any person liable for the tax to furnish reasonable documentation that is relevant to determining the correct amount of the tax due from that person.

Whenever the recorder determines that the full amount of tax has not been paid, the recorder may serve a written notice (upon the person or persons liable for the tax) demanding payment of the unpaid amount of tax within fifteen (15) days from the date of said service. If written notice is served and the full amount of the tax is still unpaid at the end of that fifteen (15) day time period, the claim may be referred by the recorder to county counsel for collection in any manner authorized by law.

The amount of any tax imposed by this chapter shall be deemed a debt owed to the county. Any person owing the tax shall be liable in an action brought in the name of the county for the recovery of the debt. In such action, the prevailing party shall recover his/her/it's reasonable attorney's fees. The provisions of this section shall not be deemed a limitation upon the right of the county to bring any other action, whether criminal, legal, or equitable, based upon the failure to pay the tax imposed by this chapter or the failure to comply with any of the provisions hereof.

Any person who makes, signs, issues, or accepts or causes to be made, signed, issued, or accepted (and who submits or causes to be submitted for recordation) any deed, instrument, or writing subject to the tax imposed by this chapter (and who makes any material misrepresentation of fact for the purpose of avoiding payment of all or any part of the tax) shall be guilty of a misdemeanor punishable by imprisonment in a county jail not exceeding six months, by a fine not exceeding one thousand dollars ($1,000.00), or by both that imprisonment and fine.

(Ord. No. 516.4, § 1(5), 2-4-2014)