§ 35.99 PENALTY.

   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.

   (B)   (1)   (a)   Any transient room tax imposed by §§ 35.20 through 35.23 remaining unpaid after it becomes due shall bear interest at the rate of 12% per annum of the amount of the unpaid tax payable and added to the principal amount when paid.

         (b)   If said account remains unpaid 60 days after its due date, the Commission may seek enforcement and collection through the Office of the County Attorney. If there is enforcement action taken by the County Attorney, the facility subject to this chapter shall be the cost of all enforcement action, including, but not limited to, attorney fees and court costs.

         (c)   Any owner, manager, corporate officer, director or agent in charge of any facility subject to this chapter is deemed responsible for seeing that said monies are paid to the Tourist Commission. Sixty 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 § 35.23(A)(2) shall be guilty of a Class B misdemeanor as defined in KRS Chapter 500 et seq., and, upon conviction, may be fined not more than $250 or sentenced to imprisonment in the County Jail for not more than 90 days months in said jail, or both fine and imprisonment may be levied. Each day’s continued violation shall constitute a separate violation.

      (2)   Each incident which results in a violation of §§ 35.20 through 35.23 shall constitute a separate offense.

(Ord. 2018-02, passed 8-20-2018)