No person charged by this chapter with the duty of collecting or remitting the excise tax on lodgings shall willfully fail or refuse to charge, collect or pay such tax, or to make a return to the Tax Administrator as required by this chapter, or to permit the Administrator or his or her duly authorized agent to examine such person's books, records and accounts, in or on any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep such books, records and accounts for three years or such lesser or greater time as may be permitted or required by the Administrator.
(Ord. 1979-61. Passed 2-13-80.)