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<br />SECTION 39. STATUTE OF LIMITATIONS <br />39-1. The gross receipts tax for any period, together with interest <br /> <br />thereon and penalties with respect thereto, shall not be assessed, nor shall <br /> <br />any notice of lien be filed, or distraint warrant be issued, or suit for col- <br /> <br />lection be instituted, or any other action to collect the same be commenced, <br /> <br />more than three years after the date on which the tax was or is payable. <br /> <br />39-2. In case of a false or fraudulent return with intent to evade <br /> <br />tax, the tax, together with interest and penalties thereon, may be assessed, <br /> <br />or proceedings for the collection of such taxes may be begun at any time. <br /> <br />39-3. Before the expiration of such period of limitation, the tax- <br /> <br />payer and the Treasurer may agree in writing to an extension thereof, and the <br /> <br />period so agreed on may be extended by subsequent agreements in writing. <br /> <br />SECTION 40. SEVERABILITY . <br /> <br />If any section, subsection, paragraph, sentence, clause, or phrase <br /> <br />of this Ordinance is for any reason held or decided to be unconstitutional, <br /> <br />such decision shall not affect the validity of the remaining portions. The <br /> <br />City Council hereby declares that it would have passed this Ordinance and <br /> <br />each section, subsection, sentence, clause, and phrase thereof, irrespective <br /> <br />of the fact that anyone or more sections, subsections, sentences, clauses, <br /> <br />or phrases might be declared unconstitutional. <br /> <br />SECTION 41. VIOLATIONS; PENALTY. <br />41-1. Penalty. Any person who shall violate any of the provisions <br />of this Ordinance shall be guilty of a violation hereof and shall be punished <br /> <br />by a fine not to exceed $300.00 or by imprisonment in the City Jail not to <br /> <br />exceed 90 days. <br /> <br />- 21 - <br />