A. If an operator fails to file a return or remit the taxes due prior to the last day of the month, the operator shall pay, in addition to one hundred percent (100%) of the taxes due, the following interest and penalties:
1. One and one-half percent (11/2%) interest per month on the total amount of taxes due from the last day of the month to the date of filing; and
2. A penalty of ten percent (10%) of the total amount of the taxes due.
B. In addition to the penalties provided herein, the following persons shall be guilty of an offense and, upon conviction thereof, shall be punished by imprisonment for a period of not more than thirty (30) days and/or by a fine of not more than two hundred dollars ($200.00), excluding costs:
1. Any operator or occupant who wilfully fails to file a return as required by this chapter, or who files or causes to be filed, or makes or causes to be made, or causes to be given any return, certificate, affidavit, representation, information, testimony or statement required or authorized by this chapter which is wilfully false;
2. Any operator who wilfully fails to file a bond required by this chapter or who wilfully fails to file a registration certificate and such data in connection therewith as the city clerk may require, by regulation or otherwise, or who fails to display or surrender the license as required by this chapter, or who assigns or transfers such license;
3. Any operator who wilfully fails to charge separately from the rent the tax herein imposed, or who wilfully fails to state such tax separately on any evidence of occupancy and on any bill, statement or receipt of rent issued or employed by the operator, or who wilfully fails or refuses to collect tax from the occupant;
4. Any operator who wilfully refers or causes reference to be made to this tax in a form or manner other than that required by this chapter; and
5. Any operator who wilfully fails to keep the records required by this chapter.
C. The affidavit of the city clerk to the effect that a tax has not been paid, that a return, bond or registration certificate has not been filed, or that information has not been supplied pursuant to the provisions of this chapter, shall be presumptive evidence thereof. (Ord. 722, 2-1-2012)