A. It shall be a violation of this chapter to:

1. Fail to collect the Local Hospitality Tax as provided in this chapter;

2. Fail to remit to the county the Local Hospitality Tax collected, pursuant to this chapter;

3. Knowingly provide false information on the form of return submitted to the County; or

4. Fail to provide books and records to the code enforcement officer for the purpose of an audit upon twenty four (24) hours’ written notice.

B. The penalty for violation of this chapter shall be five percent per month, charged on the original amount of the Local Hospitality Tax due. (Ord. 2000-O-28 § 7, 2000)