HomeMy WebLinkAbout08395ORDINANCE NO. 8395
AN ORDINANCE AMENDING CHAPTER 4 OF TITLE XIV
OF THE PUEBLO MUNICIPAL CODE BY THE ADDITION
OF SECTION 14-4-51 RELATING TO CRIMINAL
LIABILITY OF AN INDIVIDUAL FOR CORPORATE
CONDUCT AND PROVIDING PENALTIES FOR
VIOLATIONS THEREOF
BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO, that: (brackets
indicate matter being deleted, underscoring indicates new matter being added)
SECTION 1.
Chapter 4 of Title XIV of the Pueblo Municipal Code, as amended, is hereby
amended by the addition of a new Section 14-4-51, which shall read as follows:
Sec. 14-4-51. Criminal Liability of an individual for corporate conduct.
A person is criminally liable for conduct constituting a violation of
this Code which he performs or causes to occur in the name of or in
behalf of a corporation, including a limited liability company, to the same
extent as if that conduct were performed or caused by him in his own
name or behalf.
SECTION 2.
Any violation of this Ordinance or other provision of Chapter 4 of Title XIV of
the Pueblo Municipal Code, as amended, shall be punished as provided in Section 1-
2-1 of the Pueblo Municipal Code, as amended.
SECTION 3.
This Ordinance shall become effective upon final passage and approval.
INTRODUCED September 26, 2011
BY: Leroy Garcia
COUNCILPERSON
PASSED AND APPROVED: October 11, 2011
Background Paper for Proposed
ORDINANCE
DATE: AGENDA ITEM # S-1
September 26, 2011
DEPARTMENT:
Finance Department
Sam Azad, Director
TITLE
AN ORDINANCE AMENDING CHAPTER 4 OF TITLE XIV OF THE PUEBLO
MUNICIPAL CODE BY THE ADDITION OF SECTION 14-4-51 RELATING TO
CRIMINAL LIABILITY OF AN INDIVIDUAL FOR CORPORATE CONDUCT AND
PROVIDING PENALTIES FOR VIOLATIONS THEREOF
ISSUE
Should the City Council pass and approve the proposed Ordinance relating to criminal
liability of an individual for corporate conduct which conduct is punishable as provided in
Section 1-2-1 of the Pueblo Municipal Code?
RECOMMENDATION
Approval of this Ordinance.
BACKGROUND
The common law of the State of Colorado recognizes that an officer of a corporation
through whose acts the corporation commits an offense is himself also guilty of the
same offense. The proposed Ordinance clarifies that such liability will be enforced for
violation of the sales and use tax code. Although the City can cite a corporation for
violations, the citation of a responsible corporate officer will be more effective in bringing
a delinquent taxpayer into compliance.
FINANCIAL IMPACT
None