For each and every month, or part thereof, any tax provided for under this Chapter shall remain unpaid after the fifteenth or next business day of the month during which the same becomes payable, there shall be added to such tax as a penalty ten percent (10%) of the amount of such tax for the first month, or part thereof, that the amount is unpaid, and for each and every month thereafter one percent (1%) of the amount of such tax shall be added until the same is paid in full. In no case shall the total penalty provided herein exceed one hundred percent (100%) of the tax due and these penalties shall not preclude criminal prosecution for violation of this Chapter. Criminal prosecution for violation of any of the provisions of this chapter shall not release or discharge the owner, operator or manager of a hotel or short-term rental from civil liability for full payment of any and all tax or penalties due.
(Ord. 3626. Passed 8-3-21.)