(A) Any person who shall refuse to make a return required by this chapter, or who shall refuse to pay the tax, or who shall refuse to remit the taxes collected or any penalty or interest imposed by this chapter, or who shall refuse to permit the city or any duly authorized employee to examine the books, records and papers under the person”s control, or who shall willfully make any incomplete, false or fraudulent return, or who shall attempt to do anything whatsoever to avoid a full disclosure of the amount of taxes imposed by this chapter, shall be guilty of a misdemeanor.
(B) Upon notice of any violation as outlined in division (A) of this section, the city shall contact the lodging facility operator and provide written notice by first-class mail, postage prepaid. If the violation
has not been cured within 30 days of the written notice, the city shall commence enforcement proceedings.
(Ord. 209, passed 4-6-1993) Penalty, see § 35.99