§ 86-171. Violations.

Any lodging provider who fails, neglects or refuses to collect the tax as provided by section 86-163 shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00, or confinement for a term not to exceed three months, or both fine and confinement. Any lodging provider who fails or refuses to make any return as provided by section 86-166, to keep adequate records or to open them for inspection by the city, or to furnish other data reasonably requested by the governing authority shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00 or confinement for a term not to exceed three months, or both. Any lodging provider who makes a false or fraudulent return with intent to evade the tax shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $100.00, nor more than $300.00, or confinement for a term not to exceed three months, or both. Each and every day during any portion of which any violation is committed, continued or permitted, shall constitute a separate offense and shall be punished accordingly.

(Ord. of 2009-006, § 11, 7-13-2009)