(A) Any person engaged in the business of renting, leasing or letting hotel rooms in this state who fails to make a return, or to keep books and records as required herein, or who makes a fraudulent return, or any officer or agent of a corporation engaged in the business of renting, leasing or letting hotel rooms in this state who signs a fraudulent return made on behalf of such corporation, is guilty of a misdemeanor, punishable by a fine not to exceed $500 for each offense.
(B) A prosecution for any act in violation of this section may be commenced at any time within three years of the commission of that act.
(Ord. 95-5, passed 12-6-1995) Penalty, see § 10.99