(A) Generally. Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Local hotel-motel occupancy tax.
(1) If any person required by the provisions of this §§ 39.15 through 39.20 to collect the tax imposed herein, makes reports as required herein, and pays to the city the tax imposed herein, shall fail to collect the tax, or if the person shall file a false report, the person shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not more that $200 for each false report filed and for each failure to collect the appropriate amount of tax from an occupant.
(2) If any person shall fail to report as required herein or shall fail to pay to the city the tax imposed by §§ 39.15 through 39.20 when the report or payment is due, he or she shall forfeit an additional 5% of the amount due as a penalty and, if the failure to file the report or to pay the tax imposed is delinquent 30 days after the report or payment is due, he or she shall forfeit a further amount equal to 5% of the tax. Provided, however, that the penalty shall never be less than $1. Delinquent taxes shall draw interest at the rate of 12% per annum beginning 60 days from the date due.
(Ord. 392, passed 9-22-1980; Ord. 392A, passed 4-14-1992; Ord. 392B, passed 10-14-1997)