(a) Violations. Every person shall be guilty of a violation of this Code who:
(1) Fails or refuses to register as required by the provisions of this chapter;
(2) Fails or refuses to furnish any return required to be made, or fails or refuses to furnish a supplemental return or other data required by the Tax Collector;
(3) Renders a false or fraudulent return;
(4) Makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due;
(5) Collects the tax due pursuant to the provisions of this chapter from any transient and fails to pay the same to the City; or
(6) Violates in any way any other provisions of this chapter.
(b) Penalties. The penalty for the violation of any provision of this chapter shall be as set forth in Chapter 2 of Title 1 of this Code.
(§§ 39 and 40, Ord. 26, as amended by § V, Ord. 770-NS, eff. February 26, 1981)