(a) No vendor, or any officer or employee of a vendor having control or supervision of or charged with the responsibility of collecting the lodging tax or filing returns shall:
(1) Willfully fail to file any return or report required to be filed by this chapter; or
(2) File or cause to be filed any incomplete, false or fraudulent return, report or statement; or
(3) Aid or abet another in the filing of any false or fraudulent return, report or statement; or
(4) Fail, neglect or refuse to collect the lodging tax or interest imposed by this chapter; or
(5) Fail, neglect or refuse to remit the lodging tax or any portion thereof, as required by this chapter; or
(6) Refuse to permit the Administrator or any duly authorized agent or employee to examine the hotel's or transient accommodation's books, records and papers relating to lodging provided to transient guests; or
(7) Fail to appear before the Administrator and to produce the hotel's or transient accommodation's books, records and papers relating to lodging provided to transient guests by the hotel or the transient accommodation upon order or subpoena of the Administrator; or
(8) Refuse to disclose to the Administrator any information with respect to lodging provided transient guests by the hotel or transient accommodation; or
(9) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(10) Fail to use ordinary diligence in maintaining complete and accurate records, invoices and other pertinent documents regarding lodging furnished and the lodging tax withheld, to knowingly give false information; or
(11) Attempt to do anything whatever to avoid the payment of the whole or any part of the lodging tax, or interest imposed by this chapter.
Shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both for each offense.
(b) No transient guest shall:
(1) Willfully fail, neglect or refuse to pay the lodging tax required by this chapter; or
(2) Make any incomplete, false or fraudulent representation indicating an exemption from the lodging tax.
Shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both for each offense.
(c) The failure of any vendor to collect the lodging tax or any transient guest to pay the lodging tax imposed by or pursuant to this chapter on any transaction subject to the lodging tax shall not excuse such vendor or transient guest from being personally liable for the amount of the lodging tax applicable to the transaction. The Administrator may make an assessment against either the vendor or transient guest, as the facts may require, based upon any information in the possession of the Administrator.
(d) The failure of any vendor corporation, required to file returns and to remit lodging tax due to the City under the provisions of this chapter shall not excuse any of its officers or employees having control of or charged with the responsibility of filing returns and remitting lodging tax due under the provisions of this chapter from being held personally liable for such failure.
(e) The dissolution of a corporation shall not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or remit lodging tax due under the provisions of this chapter. The sum due for such liability may be collected by assessment in the manner provided in this chapter.
(f) All prosecutions under this section must be commenced within three (3) years from the time of the offense complained of except in the case of failure to collect the lodging tax or failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be six (6) years from the date the return was due or the date the false or fraudulent return was filed.
(Ord. 19-94. Passed 5-9-94.)