183.99 PENALTY.

   Any hotel, motel or the manager thereof, or any person charged, by the management of said hotel or motel, with the duty of collecting and remitting the tax herein levied and who shall:

   (a)    Fail, neglect or refuse to make any return or declaration required by this chapter; or

   (b)    Make any incomplete, false or fraudulent return; or

   (c)    Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or

   (d)    Fail, neglect or refuse to withhold the tax from hotel guests or room renters or remit such withholding to the Director of Finance; or

   (e)    Refuse to permit the Director of Finance, or any duly authorized agent or employee of the City to examine his books, records, papers and income statements relating to hotel or motel room rental receipts; or

   (f)    Fail to appear before the Director of Finance and to produce his books, records, papers, income statements or other appropriate records relating to the gross receipts from hotel guests or room renters upon order of the Director of Finance; or

   (g)    Refuse to disclose to the Director of Finance any information with respect to the gross receipts from hotel or motel room guests or renters of rooms; or

   (h)    Fail to comply with the provisions of this chapter or any order of the Director of Finance authorized hereby; or

   (i)    Fail to use ordinary diligence in collecting the tax herein levied and maintaining proper records of income received for the rental of hotel rooms or concerning the taxes collected or to knowingly give the Director of Finance false information; or

   (j)    Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax herein levied, penalties or interest imposed by this chapter;

shall be fined not more than five hundred dollars ($500. 00) or imprisoned not more than six months or both, for each offense.

(Ord. 13-1975. Passed 3-27-75.)