§ 150-1012. Same—Criminal.

Latest version.

If any tax due under this article is not collected and remitted within the time prescribed herein, it shall become delinquent, and the hotel operator, in addition to being liable for the tax due plus interest, shall be subject to a penalty of:
(1)

Twenty percent of the amount of the tax and interest when the hotel guest room capacity is nine or less, or

(2)

Twenty percent on the amount of the tax and interest or $500.00, whichever is greater, when the hotel guest room capacity is ten or more.

Further, the hotel operator shall be liable for ten percent of the attorney's fees on the tax, interest, and penalty in all cases wherein an attorney is required to assist in the collection. Any person signing and filing a daily or monthly report subsequently found to be grossly incorrect, false, fraudulent, or in violation of any of the other provisions of this article, shall be, upon conviction, guilty of a misdemeanor.

(Code 1956, § 63B-11; M.C.S., Ord. No. 25126, § 2, 12-20-12)

                    
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