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(A) Whoever violates any provision of this chapter for which another penalty is not specifically provided shall be penalized as provided in § 10.99 of this code.
(B) If any corporation, company or association fails to render the report designated in § 35.006 of this chapter by the day required, or if the rates in § 35.006 of this chapter as a tax or license fee remain unpaid after the day designated, every such corporation, company or association shall forfeit and pay to this city the sum of $750 upon conviction for each offense.
(C) Any operator found guilty of failing to pay, collect, report and transmit said hotel accommodation tax (§§ 35.035 through 35.040) to the Director of Finance in accordance with the terms of this chapter shall upon conviction thereof, be punished by a fine not to exceed $750 for each offense. A separate and distinct offense shall be regarded as committed each day upon which said operator shall continue any such violation, or permit any such violation to exist after notification thereof.
(D) (1) If for any reason the tax imposed by § 35.086 of this chapter on the sale of food and beverages for immediate consumption is not paid when due, a penalty at the rate of 10% of the amount of tax owed shall be applied, plus interest at the rate of 1.25% per month from the date of delinquency per month shall be added and collected.
(2) Any person found guilty of violating any provision of §§ 35.085 through 35.089 of this chapter, including the late filing of a return or the late payment of the tax, shall be fined in an amount not to exceed $500 for each offense. A separate offense is committed upon each day that a violation exists.
(E) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 35.100 through 35.106 of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $200; and, in addition, shall be liable in a civil action for the amount of tax due.
(1999 Code, § 35.99) (Ord. 973, passed 2-2-1981; Ord. 1824, passed 4-3-1996; Ord. 3093, passed 2-19-2002; Ord. 3453, passed 6-19- 2006; Ord. 3966, passed 11-21-2016)