(A) Any taxpayer who shall fail, neglect or refuse to make any return or fail, neglect or refuse to pay over to the Treasurer any taxes imposed by this subchapter, or who shall knowingly make any incomplete, false or fraudulent return or who shall attempt to do anything whatsoever to avoid payment of the transient room tax, the special transient room tax, and/or the additional transient room tax, or any part thereof imposed by this subchapter, shall, upon conviction be subject to a fine or penalty of not less than $50 nor more than 30 days, or both, for each offense. Such criminal penalties to be in addition to the penalties imposed in § 34.12 of this subchapter.
(B) Any insurance company violating the provisions of §§ 34.45 et seq. shall be fined not less than $50 nor more than $100. The fines and court costs shall be accounted for as directed by Kentucky Statutes, and audit costs shall be accounted for as directed by Kentucky Statutes, and charged to the insurance company in violation.
(Ord. 225.02, passed 3-28-95; Am. Ord. 225.45, passed 2-27-07; Am. Ord. 225.77, passed 7-11-17)