Taxes collected by an operator which are not remitted to the Finance Director on or before the due dates are delinquent. An operator shall be liable for interest on such delinquent taxes from the due date at the rate of 12% per annum and is liable for an additional penalty of 1% for each month or fraction thereof such taxes are delinquent. The interest and penalty shall become a part of the tax herein required to be remitted. Each occurrence of willful failure or refusal of an operator to collect or remit the tax or willful refusal of a transient to pay the tax imposed is unlawful and shall be punishable by a civil penalty not in excess of $500. In addition, it is unlawful for any operator to knowingly file a false tax return and a violation shall be punishable by a civil penalty of not more than $500.
(`83 Code, § 6-1007) (Ord. 96-15, passed 7-8-96)