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Chapter 3.02 - Incorrect Registration of a 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).