A. The willful intent or refusal of any taxpayer to make reports and remittances therein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this chapter, shall constitute a violation of this City Code and shall be subject to the general penalty set forth in section 1-108 of this City Code.
B. The failure by an operator to file a security bond as required, to register or to display the certificate of registration, or to separately state the tax on the bill or to collect such tax from the occupant, shall constitute a violation of this City Code and shall be subject to the general penalty set forth in section 1-108 of this City Code. (Ord. 322, 12-8-2016)