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

1. Fail to collect the Local Accommodations Tax in connection with the charges for and rental of any accommodations to transients;

2. Fail to remit to the county the Local Accommodations Tax collected pursuant to this Ordinance;

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 Accommodations Tax due. (Ord. 01-O-15 § 7, 2001)