Any person who shall knowingly make any incomplete, false or fraudulent return or who shall willfully fail to timely make any return required by § 121.02(C), shall be guilty of a misdemeanor punishable by a fine not to exceed $100 or imprisonment not to exceed 50 days, or both. Incomplete returns include providing tax revenue information without identifying the property and owner to whom it belongs. The Revenue Commission, acting through its designee is authorized to initiate criminal action, when appropriate, against any person, corporation, or entity that withholds transient room taxes from one or more transient guests within Louisville Metro and fails to remit such withheld tax to the Revenue Commission. The penalty imposed by this section shall be in addition to any penalties imposed by § 121.03.
(1994 Jeff. Code, § 121.04) (Jeff. Ord. 4-1992, adopted and effective 4-14-1992; Jeff. Am. Ord. 1-1994, adopted and effective 1-4-1994; Jeff. Am. Ord. 21-2002, adopted and effective 7-9-2002; Lou. Metro Am. Ord. No. 169-2007, approved 8-27-2007; Lou. Metro Am. Ord. No. 7-2020, approved 2-21-2020, eff. 5-21-2020; Lou. Metro Am. Ord. No. 175-2022, approved 12-7-2022, effective 1-1-2023)