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(A) The failure or refusal of any operator to file reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this Hotel Tax subchapter, or failure to post a bond, shall be guilty of an offense punishable by the maximum fine allowed by state law to be imposed by the City of Bethany. Each day a violation exists shall constitute a separate offense and is subject to all penalties herein; and,
(B) The Director shall have the ability to file a lien for non-payment of taxes, penalties, and/or interest as provided by 68 O.S. §§ 2701 and 2704.
(Ord. 1774, passed 11-21-06)