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It is unlawful for any operator or other person so required to fail or refuse
to register as required herein, or to furnish any return required to be made, or
fail or refuse to furnish a supplemental return or other data required by the
Bureau or to render a false or fraudulent return. No person required to
make, render, sign, or verify any report shall make any false or fraudulent
report, with intent to defeat or evade the determination of any amount due
required by this Chapter. The Bureau Director may impose a civil penalty
of up to $500.00 for each violation of this Chapter. A violation includes,
but is not limited to: A. Failure to file any required Transient Lodgings Tax payment
and report, including any penalties and interest, within 60 days of the due
date;
B. Filing a false or fraudulent report;
C. Failure to register a hotel with the Bureau as described in
Section 6.04.060; and
D. Failure to maintain a separate account for the transient
lodgings tax collected.
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