(a) A person commits an offense if he:
(1) fails to collect the tax imposed by this article;
(2) fails to file a report as required by this article;
(3) fails to pay the director the tax when payment is due;
(4) files a false report; or
(5) fails to comply with Section 44-54(a) when purchasing a hotel.
(b) An offense committed under Subsection (a) of this section is punishable by a fine not to exceed $500.
(c) In addition to any criminal penalties imposed under Subsection (b) of this section, a person failing to pay the tax to the director by the 25th day of the month following the month in which the tax is required by this article to be collected shall pay an amount equal to 15 percent of the tax due as a penalty. Delinquent taxes draw interest at the rate of 10 percent per year beginning 30 days after the date the tax is due to the director.
(d) In addition to the amount of any tax owed, a person is liable to the city for all reasonable attorney’s fees incurred by the city in enforcing this article against the person and in collecting any tax owed by the person under this article. (Ord. 23555)