4.30.170 Enforcement.
(1) Examination by Tribe. For the purpose of an assessment or making a required return where none has been made, or determining the correctness of any return or form, or the liability of any person for taxes, or the liability in law or in equity of any transferee or fiduciary of any person for taxes, or collecting any liability, the Tax Officer and/or Finance Department may make an inquiry and may proceed:
(a) To examine any books, records, papers, maps, documents, or other data which may be relevant and material to the inquiry;
(b) To summon the person liable for the tax or required to perform the act, or any officer or employee or agent of the person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Tax Officer or Finance Department may deem proper, to appear before the Tax Officer or Finance Department at the time and place named in the summons and produce such books, records, papers, maps, documents or other data, and to give such testimony, under oath, as may be relevant or material to the inquiry;
(c) To take such testimony of any such person, under oath, as may be relevant or material to the inquiry.
(2) Examination by Third-Party Auditor. The Tax Officer, Finance Department or Tribe may retain a third-party independent auditor for purposes of verifying compliance with any part of this chapter. Such third-party auditor shall have the same examination and audit power as the Tax Officer and Finance Department under this chapter.
(3) Civil or Criminal Enforcement. The provisions of this chapter may be enforced civilly or criminally, as provided below.
(a) Civil Enforcement. Provisions of this chapter may be enforced by the Tribe through civil proceedings against any person who has violated or is violating any provision of this chapter, including through a civil action in the Samish Tribal Court. In addition to relief provided by any other provision of this chapter or the Samish Tribal Code, this chapter may be enforced through declaratory and injunctive relief requiring any person to come into compliance with, or cease noncompliance with, this chapter.
(b) Criminal Enforcement. The Tribe shall also have discretion to enforce the provisions of this chapter, including in the case of multiple or repeated violations by the same person, through a criminal action in the Samish Tribal Court.
(4) Conversion of Collected Taxes. The taxes required by this chapter which have been collected but not remitted to the Tribe shall be deemed to be held in trust until remitted to the Tribe, and any person who appropriates or converts the tax collected to their own use or to any use other than the payment of the tax, to the extent that the money required to be remitted is not available for payment to the Tribe on the required date, shall be civilly and/or criminally liable.
(5) Interest on Late Payments. If any sum payable under this chapter is not paid to the Tribe by the date required, there shall be added to the unpaid sum interest at the rate of 18 percent per year.
(6) Penalties for Late Filing and Late Payment. In addition to interest on late payments as provided subsection (5) of this section, one or both of the following penalties shall apply:
(a) If any return or statement is not filed by the due date, a penalty of five percent of the total tax due with the return or statement (exclusive of interest and other penalties) shall be added to the tax due.
(b) If any payment is not made by the due date, a penalty of five percent of the total tax due with the return or statement (exclusive of interest and other penalties) shall be added to the tax due.
(7) Cost of Collection Actions. In any action brought to enforce the provisions of this section or to collect any sums due, including interest and penalties, the Tribe shall be entitled to its actual costs and reasonable attorney fees incurred in bringing the action. Any judgment entered shall bear interest at the rate of 18 percent per year until paid. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]