§ 16-69.  Penalty for late payment.
   (a)   If said tax remains unpaid in whole or in part thirty (30) days after the due date as set forth above, the account shall bear interest at the rate of 12 percent per annum on the whole or any part remaining unpaid, and be added to the principal amount when paid.
   (b)   If said account remains unpaid sixty (60) days after its due date, the Tourist Commission may seek enforcement and collection through the Office of the Boyle County Attorney.
   (c)   Any owner, manager, corporate officer, director, or agent in charge of any facility subject to this Ordinance is deemed responsible for seeing that said monies are paid to the Tourist Commission.  Sixty (60) days' delinquency on the part of any establishment charged with collecting and paying this tax shall be prima facie evidence of willful intent not to pay same.
   (d)   Upon conviction for willful intent not to pay said tax, any person mentioned in sub-section (c) above shall be guilty of a Class A misdemeanor as defined in KRS Chapter 500 et seq. and upon conviction may be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00), or sentenced to imprisonment in the County Jail for not less than zero (0) days or up to twelve (12) months in said jail, or both fine and imprisonment may be levied.
   (e)   An authorized form for use in reporting the tax levied and remitted is attached hereto.
(Ord. No. 1328, § 2, 2-28-84; Am. Ord. No. 1533, § 1, 7-8-97)