(A) Any person violating any provision of this chapter for which no specific penalty is provided shall be subject to § 10.99.
(B) The failure of an establishment to remit to the county the taxes required by § 35.035, as and when due, shall constitute a misdemeanor, punishable by a fine of not more than $500 or other punishment within the magistrate court’s jurisdiction. In addition, a penalty at the rate of 5% per month on the amount of taxes unpaid shall be added and collected, up to a maximum of 100%. Whenever any person or establishment shall fail to pay any tax as provided, upon the order of the county manager or his or her designee, an action may be brought by the county to enforce the payment of taxes and penalty in a court of competent jurisdiction. Failure to collect from patrons or customers the respective taxes imposed by § 35.035 shall not relieve any establishment from making the required remittance.
(C) The failure of any person, entity or establishment subject to the county hospitality tax to remit to the county the hospitality taxes required by this subchapter, as and when due, shall constitute a misdemeanor, punishable by a fine of not more than $500 or any other punishment within the jurisdiction of the magistrates’ courts in York County. In the event that an audit reveals that any such person, entity or establishment has filed false information, a penalty of 5% per month shall be added to the amount of the tax determined to be due.
(‘77 Code, § 8-13) (Ord. 598, passed 1-19-98; Am. Ord. 3108, passed 6-16-08)