CHAPTER 23. TAXATION.*
Article III. Transient Occupancy Tax.
Sec. 23.60. Violation of article a misdemeanor; penalties.
Any person violating any of the provisions of this article shall be guilty
of a misdemeanor and shall be punishable therefor by a fine of not more than
five hundred dollars or by imprisonment in the city jail for a period of not
more than six months or by both such fine and imprisonment.
Any operator or
other person who fails or refuses to register as required herein, or to furnish
any return required to be made, or who fails or refuses to furnish a
supplemental return or other data required by the Tax Administrator or who
renders a false or fraudulent return or claim is guilty of a misdemeanor and is
punishable as aforesaid. Any person required to make, render, sign or verify any
report or claim who makes any false or fraudulent report or claim with intent to
defeat or evade the determination of any amount due or required by this article
to be made, is guilty of a misdemeanor and punishable as aforesaid. (Ord. No.
669, § 14.)