Any lodging tax collector or other person who shall fail or refuse to register as
required herein, or who shall fail or refuse to furnish any return, supplemental return
or other data required by the Tax Administrator, or with intent to defeat or evade
the determination of any amount due hereunder, shall make, render, sign or verify
any false or fraudulent report commits an offense which constitutes a violation of
this chapter punishable by a fine and penalty established by the City Council periodically
by resolution. A schedule of such fees, fines and penalties is kept on file in the
offices of the City. Each day's violation of a provision of this chapter constitutes
a separate offense.
(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)
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