(a) Any operator of a hotel or other transient accommodation who fails to remit any tax imposed by this chapter, within the time required, shall pay a penalty equal to ten percent (10%) of the amount of tax due in addition to the tax and any penalty provided for in subsection (b) hereof.
(b) Whoever violates any provision of this chapter shall be fined not more than one hundred dollars ($100.00) for each violation. Each day such violation or each day a withholding of tax duly owed to the Municipality occurs or continues shall be deemed a separate violation.