Any vendor or transient occupant who fails to comply with the requirements of Chapter 195 as set forth herein shall be subject to a civil penalty equal to the amount of the transient occupancy tax which was not timely remitted to the Auditor, plus interest on all tax due at the rate of ten percent (10%) per annum. In addition to the civil penalty assessed, any vendor or transient occupant who fails to comply with the requirement of Chapter 195 as set forth herein is guilty of a misdemeanor of the fourth degree.
(Ord. 106-04. Passed 10-18-04.)
CODIFIED ORDINANCES OF ALLIANCE