No person shall:
(a) Fail, neglect or refuse to make any return or declaration required by this chapter;
(b) Make any incomplete, false or fraudulent return;
(c) Knowingly fail or refuse to pay the tax imposed by this chapter;
(d) Knowingly fail or refuse to collect the tax from the transient guest or remit such tax, penalties or interest imposed by this chapter to the Finance Director;
(e) Refuse to permit the Finance Director or any duly authorized agent or employee of the city to examine the hotel or motel operator’s books, records and papers;
(f) Refuse to disclose to the Finance Director or any duly authorized agent or employee of the city any information with respect to the rents received by a hotel or motel for lodging furnished to transient guests; or
(g) Attempt to do anything whatever to avoid the collection and/or payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(Ord. 91-62, passed 10-24-1991)