Any person who violates the provisions of this Chapter for a failure to pay the tax, to remit proceeds thereof to the Village, to properly account for any lodging and tax proceeds pertaining thereto, or for violating the confidentiality provisions of Section 3-4-14 of this Chapter, shall be guilty of a misdemeanor and upon conviction shall be subject to penalty as provided in Section 1-4-1 of this Code. (Ord. 274, 7-9-1996; amd. 2000 Code)