(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) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of §§ 36.075 through 36.081 of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $500, and, in addition, shall be liable in a civil action for the amount of tax due.
(C) Any person, owner, firm, manager or operator of motel or hotel accommodations within the city found guilty of violating, omitting or refusing to comply with the provisions of §§ 36.095 through 36.103 of this chapter or of resisting the enforcement of any of the provisions of those sections shall be fined not less than $25, nor more than $500, for each offense. A separate offense shall be deemed committed on each day during which a violation occurs or continues.
(Prior Code, § 36.999) (Ord. 86-O-1232, passed - -1986; Ord. 93-O-1475, passed 6-16-1993; Ord. 97-O-1597, passed 1-2-1997)