The county council for Montgomery County is empowered and authorized to levy and impose by resolution, ordinance or public local law a special revenue tax on every trailer coach park owned by a person licensed to operate and conduct a trailer coach park in Montgomery County, under existing laws and regulations pertaining thereto; and the same person shall pay a monthly tax to be computed at the rate of not more than six dollars ($6.00) per month, as determined by the council, multiplied by the number of spaces which, on the first day of each month, in each licensed trailer coach park are in actual use and operation for occupancy by any trailer coach designed for dwelling and sleeping purposes.
Any person liable for the taxes imposed under the authority of this section who: (a) willfully fails to pay such taxes; or (b) willfully fails to file any return required; or (c) willfully makes any false statement or misleading omission in any return filed as required; or (d) violates the provisions of any resolution, or ordinance or law adopted under the authority of this section shall be subject to punishment for a class A violation as set forth in section 1-19 of chapter 1 of the County Code. (Mont. Co. Code 1965, § 2-128; 1961, ch. 488, § 1; 1983 L.M.C., ch. 22, § 56.)