BOOKEY v. KENAI PENINSULA BOROUGH

No. 4878.

618 P.2d 567 (1980)

Jim BOOKEY, d/b/a Bookeys, Appellant, v. KENAI PENINSULA BOROUGH, Appellee.

Supreme Court of Alaska.

October 24, 1980.


Attorney(s) appearing for the Case

C.R. Baldwin, Rogers & Baldwin, Kenai, for appellant.

Joseph L. Kashi, Andrew R. Sarisky, Soldotna, for appellee.

Before RABINOWITZ, C.J., CONNOR, BURKE and MATTHEWS, JJ., and DIMOND, Senior Justice.


OPINION

MATTHEWS, Justice.

The issue in this case is whether a municipality may impose a civil penalty for failing to remit sales taxes. We hold that such a penalty is authorized.

During 1976, Jim Bookey collected sales taxes in his Soldotna and Kenai restaurants. However, he did not remit them on time. The Kenai Peninsula Borough filed suit in District Court in order to collect the penalty provided for in KPB 5.16.260(B):1

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