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INCORRECT REGISTRATION OF A MOTOR VEHICLE
Sections:
3.02.010 Definitions.
3.02.020 Registration of motor vehicle.
3.02.030 Penalty for incorrect registration of motor vehicle.
3.02.010 Definitions.
As used in this chapter, the following terms shall have the following meanings:
"Finance Director" means the Finance Director of the city.
"Motor vehicle" has the meaning set forth in Section 42-6-102(7) of
the Colorado Revised Statutes.
"Notice of deficiency" means the notice issued by the Finance Director
pursuant to Section 3.01.260 of this code for failure, neglect or refusal to
pay any sales or use tax due or any penalties or interest thereon.
"Penalty assessment notice" means the written notice of the Finance
Director's determination that a violation of Section 42-6-137(2) of the Colorado
Revised Statutes has occurred and assessment and demand for the payment of the
civil penalty provided for in Section 3.02.030 hereof. (Ord. O-86-105 §
1 (part), 1986).
3.02.020 Registration of motor vehicle.
No person shall register a motor vehicle in violation of the provisions of Section
42-6-137(2) of the Colorado Revised Statutes. (Ord. O-86-105 § 1 (part),
1986).
3.02.030 Penalty for incorrect registration of motor vehicle.
A person who registers a motor vehicle in violation of the provisions of Section
42-6-137(2) of the Colorado Revised Statutes shall be subject to a five hundred-dollar
civil penalty pursuant to the authority granted in Section 42-6-137(4) of the
Colorado Revised Statutes. The procedure for the assessment of such civil penalty
shall be as follows:
A. When the Finance Director determines on such information as is available
that a person has registered a motor vehicle in violation of the provisions
of Section 42-6-137(2) of the Colorado Revised Statutes, then the Finance Director
shall provide to such person a penalty assessment notice. If the Finance Director
also has determined pursuant to Section 3.01.260 of this code that sales or
use taxes are due to the city on such motor vehicle, then such penalty assessment
notice shall be included in the notice of deficiency.
B. Such person shall pay such civil penalty within the same time period provided
pursuant to Section 3.01.260 of this code for payment of any amounts due pursuant
to the notice of deficiency, unless such person files a written protest pursuant
to subsection (C) of this section.
C. If such person desires to protest the penalty assessment notice, such person
shall file a written protest with the Finance Director within the time period
provided pursuant to Section 3.01.330(A) of this code for protesting a notice
of deficiency. The protest shall set forth the facts which show that a violation
of Section 42-6-139 of the Colorado Revised Statutes, as amended, did not occur.
The Finance Director shall issue a written decision affirming or withdrawing
such penalty assessment notice within the same time period and in the same manner
as provided pursuant to Section 3.01.330(B) of this code on a protest on a notice
of deficiency. If the decision affirms the penalty assessment notice, then such
person shall pay such civil penalty within the time period provided for payment
of a final assessment pursuant to Section 3.01.330(B) of this code.
D. Such person may seek judicial review of the Finance Director's decision pursuant
to Rule 106(a)(4) of the Colorado Rules of Civil Procedure. No such judicial
review shall be available if a written protest was not timely filed in the manner
provided for in subsection (C) of this section.
E. The Finance Director may enforce collection of the civil penalty provided
for in this section in the same manner provided in Section 3.01.260 of this
code for the collection of unpaid sales or use taxes, penalties, or interest.
F. Nothing in this section shall be deemed to preclude the collection of any
tax, fee, penalty, or interest thereon provided by law or the imposition of
any other civil or criminal penalty provided by law. (Ord. O-97-1 § 1 &
2, 1997; Ord. O-86-105 § 1 (part), 1986).
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