Arcadia Municipal Code Div. 6 Illegal Acts and Penalties

No person, shall engage in business as a seller in the City without a permit or permits, or after a permit has been suspended or revoked and before the renewal and issuance of a permit.

No retailer shall advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold, or that, if added, it or any part thereof will be refunded.

No officer or employee of the City having an administrative duty under this Part shall make known in any manner whatsoever the business affairs, operations or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any return, or permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the Council may, by resolution, authorize examination of the returns by federal or state employees or by the tax officers of this or any other city if a reciprocal arrangement exists. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties.

No person required to make, render, sign or verify any report under the provisions of this Part shall make any false or fraudulent return, with intent to defeat or evade the determination of an amount due and required to be paid hereunder.

No person or retailer required to make, render, sign or verify any report under the provisions of this Part, shall fail or refuse to furnish any report required to be made or fail or refuse to furnish a supplemental report or other data required by the Treasurer hereunder.