(a) It shall be a violation of this article to:
(1) Fail to collect the local hospitality tax as provided for in this article;
(2) Fail to remit to the County the local hospitality tax collected pursuant to this article;
(3) Knowingly provide false information on the form of return submitted to the County; or
(4) Fail to provide, upon 24 hours written notice, books and records to the County Finance Office for the purpose of an audit.
(b) The penalty for violation of this article shall be 5% per month, charged on the original amount of the local hospitality tax due.
(Ord. 4079, passed 12-12-2006)