(A) Any person who violates any provision of this chapter for which no penalty is otherwise provided shall be deemed guilty of a misdemeanor and subject to a fine not exceeding $500 or imprisonment for a term not exceeding 60 days, or by both such fine and imprisonment.
(B) (1) Any taxpayer who shall fail, neglect or refuse to make any return or fail, neglect or refuse to pay over to the Treasurer any taxes imposed by §§ 40.15 through 40.26, or who shall knowingly make any incomplete, false or fraudulent return or who shall attempt to do anything whatsoever to avoid payment of the transient room tax, the special transient room tax, or the additional transient room tax, or any part thereof imposed by §§ 40.15 through 40.26, shall be deemed guilty of a misdemeanor and upon conviction be subject to a fine or penalty of not less than $50 or 30 days in jail, or both, for each offense. Such criminal penalties to be in addition to the penalties imposed in § 40.19 of this chapter.
(2) The transient room tax and the special transient room tax herein continued and levied, and the additional transient room tax herein imposed and levied, shall continue in effect from year to year until altered, amended or repealed as provided by law.
(Ord. 430.9, passed 3-21-95; Am. Ord. 2017-13, passed 8-8-17)