Any vendor or temporary occupant who fails to comply with the requirements of this chapter as set forth herein shall be subject to a civil penalty equal to the amount of the lodging tax which was not timely remitted to the Administrator, plus interest on all tax due at the rate of ten percent per annum. In addition to the civil penalty assessed, any vendor or temporary occupant who fails to comply with the requirement of this chapter as set forth herein is guilty of a misdemeanor of the fourth degree.
(Ord. 20-19. Passed 9-3-19.)