Any vendor or transient occupant who fails to comply with the requirements of Chapter 195 as set forth herein shall be subject to a civil penalty equal to the amount of the transient occupancy tax which was not timely remitted to the Administrator plus interest on all tax due at the rate of 10% per annum. In addition to the civil penalty assessed, any vendor or transient occupant who fails to comply with the requirements of Chapter 195 as set forth herein is guilty of a misdemeanor in the fourth degree.
(Ord. 25-05. Passed 7-25-05.)
CODIFIED ORDINANCES OF SEBRING