US Laws, Codes, Statutes & Cases

 
    §  808. Administration and enforcement. Any local law adopted pursuant
  to this article may contain, to the extent consistent with this article,
  provisions  necessary  and  appropriate  for  the   proper   imposition,
  collection  and  administration of the tax herein authorized, including,
  but not limited to, provisions:
    1. For the filing of periodic returns;
    2. For the making of refunds;
    3. For the maintenance, retention and inspection of records;
    4. For the subpoena of persons and records and the  administration  of
  oaths;
    5.  For  the  enforcement  of  collection by execution and sale by the
  sheriff or otherwise;
    6. For the promulgation  by  the  officer  administering  the  tax  of
  regulations for the effective administration and enforcement of the tax;
    7.  For  the  payment  of  interest  and  penalties  in  the  case  of
  delinquency;
    8. For the enforcement of such local law by  appropriate  proceedings;
  and
    9.  For  making  violations  thereof  misdemeanors and prescribing the
  punishment for such violations by civil penalty,  fine,  forfeiture,  or
  imprisonment, or by two or more of such punishments.