(a) If any owner or internet booking agent shall:
(1) Intentionally or knowingly fail to collect the tax imposed herein;
(2) Intentionally or knowingly fail to file a report as required herein; or
(3) Shall intentionally or knowingly fail to remit to the CVB director the tax as imposed herein when said report for payment is due, then such person shall be deemed guilty of a misdemeanor and, upon conviction, be punished by a fine not to exceed $500.00. It is an exception to the application of this subsection if an owner or an internet booking agent has collected the tax, filed the report, and remitted the tax as required.
(b) If any owner or Internet Booking Agent shall intentionally or knowingly file a false report then such person shall be deemed guilty of a misdemeanor and, upon conviction, be punished by a fine not to exceed $500.00.
(c) Any owner or internet booking agent who fails to remit the tax imposed by this article within the time required shall forfeit: 15 percent of the amount due as a penalty if the tax has been delinquent for at least one complete municipal fiscal quarter; interest at the rate of six percent per annum beginning 60 days from the date due on the tax imposed by this article; and the city's reasonable attorney's fees.
(Prior Code, § 7-12; Ord. of 7-10-1973; Ord. No. 010-2021, § 3, 3-9-2021)