A. To fail to collect and remit tax to the town in accordance with the schedule set forth in this chapter, or in any manner to evade the collection and payment of the tax imposed by this chapter;

B. To knowingly and willfully swear to or verify any false tax return or other statement filed with the finance director as required by this chapter;

C. To retain any excess tax collections made under this chapter;

D. To fail to have in full force and effect at the time of a sale a valid Breckenridge sales tax license issued pursuant to this chapter; and

E. To violate any other provision of this chapter that is applicable to retailers or vendors. (Ord. 30, Series 2021)