(A) Late payment, underpayment, or nonpayment of any tax due hereunder shall be subject to interest and penalties as set forth in the locally imposed and administered tax rights and responsibility provisions of this code. Any person violating any other provision of this subchapter, upon conviction thereof, shall be punished by a fine of not more than the maximum amount permitted by § 37.999(B) of this code for each offense. A separate offense shall be deemed committed on each day during or on which a violation occurs or continues.
(B) Nothing in this section shall be construed as limiting any additional or further remedies that the village may have relating to the enforcement of this subchapter, or the collection of the amount of any tax due hereunder.
(C) When any person shall fail to pay the tax provided herein, or when the owner, operator, or licensee of a hotel in the village shall fail to collect the tax from any person who has the ultimate liability for payment of the same, the village attorney shall, upon requires of the finance director, bring or cause to be brought an action to enforce payment of the tax on behalf of the village in any court of competent jurisdiction.
(Ord. 4394, passed 8-20-2018; Ord. 4526, passed 8-15-2022)