(A) Any person who shall knowingly make any incomplete, false or fraudulent return or who shall willfully fail to timely make any return required by § 154.11 of this code, shall be guilty of a misdemeanor punishable by a fine not to exceed $100. The City Council, acting through its designee is authorized to initiate criminal action, when appropriate, against any person, corporation or entity that withholds gross receipt taxes and fails to remit such withheld tax to the city. The penalty imposed by this section shall be in addition to any penalties imposed by § 154.12 of this code.
(B) Any person who violates any provision of this chapter shall receive a notice of violation as a warning for a first offense. A second offense will be subject to a civil penalty of not less than $100 and no more than $500 as imposed by the Code Enforcement Board. A third offense within three years of the first offense will be subject to a civil penalty of not less than $500 and no more than $1,000 as imposed by the Code Enforcement Board and the revocation of the short-term rental permit. Any person who receives a citation for violating this chapter may appeal the violation to the Code Enforcement Board.
(Ord. 2018-17, passed 1-14-2019)