(A) No transient guest shall refuse to pay the full and exact tax as required by this chapter or present to the operator false evidence indicating that the lodging as furnished is not subject to the tax.
(B) No operator or other person shall:
(1) Fail, neglect or refuse to register as required by this chapter;
(2) Fail, neglect or refuse to furnish any return required to be made by this chapter;
(3) Make any incomplete, false or fraudulent return; or
(4) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this chapter.
(1980 Code, § 101.05) (Ord. 3606, passed 5-19-1980; Am. Ord. 7638, passed 2-20-2007) Penalty, see § 101.99