Any person engaged in the business of renting, leasing or letting hotel rooms in this city who fails to make a return, or to keep books and records as required, or who makes a fraudulent return, or who willfully violates any rule or regulation of the city for the administration and enforcement of the provisions of this chapter, or any officer or agent of a corporation engaged in the business of renting, leasing or letting hotel rooms in this city who signs a fraudulent return made on behalf of such corporation, shall be subject to the penalty set forth in § 37.99 of this chapter.
(Ord. 478, passed 4-16-90)