(a) Any Vendor or Booking Agent who fails to file any return or report required under this chapter or violates any other provision of this chapter shall be guilty of a misdemeanor of the first degree and be subject to a maximum fine of one thousand dollars ($1,000.00) per occurrence or imprisonment of up to six months, or both. A separate offense shall be deemed to occur on the first day of each month that the offense continues.
(b) If not otherwise specified herein, no person or entity shall:
(1) Fail, neglect, or refuse to file any return or make any declaration required by this ordinance;
(2) File any incomplete or false return or provide any false information to the Administrator;
(3) Fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this ordinance; or
(4) Refuse to produce to the Tax Administrator, or permit the Tax Administrator or any duly authorized agent or employee to examine, the books, records, or papers relating to short-term rentals of the Vendor or Booking Agent. (Ord. 18-2019. Passed 9-9-19.)
CODIFIED ORDINANCES OF PENINSULA