A vendor shall be guilty of a misdemeanor and subject to the penalty provisions set forth in § 1-1-99 of this code of ordinances for a violation of the provisions of this article for a failure to pay the occupancy tax, to remit the proceeds thereof to the city or to account properly for any lodging and the occupancy tax proceeds pertaining thereto.
('74 Code, § 4-2-11) (Ord. 80- 1969; Am. Ord. 56-1993; Am. Ord. 24-2001; Am. Ord. 2019-024)