§ 3-5.313. Violations: Penalties.

It shall be a misdemeanor for any person to:

(a)

Fail or refuse to register as required by the provisions of this article;

(b)

Fail or refuse to furnish any return required by the provisions of this article to be made or fail or refuse to furnish a supplemental return or other data required by the Tax Collector;

(c)

Render a false or fraudulent return;

(d)

Make any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due;

(e)

Collect the tax due pursuant to the provisions of this article from any transient and fail to pay such tax to the City; and

(f)

Violate in any way any provision of this article.

(§ 39, Ord. 12)