Chapter 3.44
PENALTIES1
Sections:
3.44.010 Failure to submit property tax return.
3.44.020 Mobile home violations.
3.44.010 Failure to submit property tax return.
Any person failing to submit a property tax return, or additional information in regard thereto, as required by this chapter and Chapters 3.08, 3.12, and 3.20 through 3.40 FNSBC, is guilty of a misdemeanor. (Prior code § 69.05.560)
3.44.020 Mobile home violations.
A. Any owner of a mobile home or house trailer subject to the tax under this title, removing same from the Fairbanks North Star Borough without paying the tax due, shall be guilty of a misdemeanor and is punishable by imprisonment for not more than 30 days or by a fine of not more than $300.00.
B. Any seller or seller’s agent offering a mobile home for sale shall notify the buyer of any tax liens against the mobile home or delinquent taxes due on the mobile home. Notice under this subsection shall be posted in writing on all entrances to the mobile home, in easily legible type at least two inches high, stating the total amount of taxes, penalty and interest due. Failure to notify the buyer as required shall result in a penalty against the seller or agent in an amount equal to the total taxes, penalty and interest due. (Ord. 79-102 § 2, 1979; prior code § 69.05.590)
For statutory provisions making it a misdemeanor to fail to file a statement or knowingly make a false affidavit to a statement required by a tax ordinance, see AS 29.45.