§ 18-41. Enforcement of civil charges and criminal penalties.

(a)

Any person who fails or refuses to file a return required herein is subject under section 1-6(h) to a civil charge set forth in table 1 in section 1-7.

(b)

In addition, any person who fails to file the required return or pay the required tax for a period of 30 days after the due date shall pay an additional charge of five percent, which shall be imposed for each additional month or fraction thereof in which the occupancy tax is not paid.

(c)

Any person who willfully attempts in any manner to evade the occupancy tax or who willfully fails to pay the tax or make and file the required return, shall, in addition to being liable for all civil charges imposed by law, be guilty under section 1-6(g) of a misdemeanor and punishable under the applicable state penal statute.

(Code 1979, § 2-4048; Code 1990, § 9-38; Ord. No. 2012-001, § 1(21), 3-14-2012)