(A) Civil remedies.
(1) Whenever any operator, occupant or other person shall fail to collect and/or pay over any tax, or to owe any tax, penalty or interest imposed by this subchapter, the Tax Collector may file notice of liens on behalf of the city against the real estate upon which the hotel is located and/or against all franchises, property and rights to property, whether real or personal, then belonging to or thereafter acquired by the person owing the tax pursuant to 68 O.S. § 2701 and 68 O.S. § 2704.
(2) Upon proper filing, the liens shall attach to the real estate and/or personal property then owned or thereafter acquired by the debtor, whether such property is used by the debtor in the operation of business or is under the authority of an assignee, trustee, or receiver for the benefit of creditors, from the date such taxes are due and payable as allowed by 68 O.S. § 2704.
(3) The Tax Collector shall notify the person owing the tax, by personal service or by certified mail, that the city will file such liens if any delinquent lodging taxes, interest and/or penalties are not paid within 15 days of receiving such notice.
(4) The Tax Collector may also request the City Attorney to institute an action in personam and in rem to enforce payment and collect any delinquent lodging taxes, penalties and/or interest.
(B) Criminal penalties.
(1) In addition to all civil penalties provided herein, the wilful failure or refusal of any operator, occupant or other person to make reports and/or remittances as herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this subchapter shall be an offense.
(2) Upon conviction thereof, the offending operator, occupant or other person shall be punished by a fine of not more than the penalty set out in § 10.99 of this code, excluding costs.
(Ord. 2001-02, passed 1-16-01) Penalty, see § 10.99