§ 28-16. Penalties.

(a)

A late charge of fifteen (15) percent of the total amount due that is not received by the due date will be assessed against persons required to collect the tax.

(b)

An interest charge of one (1) percent per month of the total amount due, including late charge, that is not received within fifteen (15) days of the due date will be assessed against persons required to collect the tax.

(c)

It is unlawful for any person to file a report under this section which contains any materially false or misleading information. Any person violating any of the provisions of this article, including hotel operators who fail to collect the tax, fail to file a return, file a false return, or who are delinquent in their tax payment, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00). Each day that any violation continues shall constitute and be punishable as a separate offense.

(d)

The city is hereby authorized to take additional actions against any person who violates this article in accordance with Chapter 351 of the Tax Code, as amended, and any other remedies provided by state law.

(e)

In addition to all other available remedies, the persons required to collect a tax under this article are liable to the city for the city's reasonable attorney's fees in collecting delinquent hotel occupancy taxes and penalties.

( Ord. No. 718-1 , § 1, 10-12-15)