§ 31-76. Fine upon conviction.

Latest version.

A violation of any of the requirements of this article shall constitute a Class "C" misdemeanor crime, and upon conviction, shall be punished by a fine of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500.00).

The auditor or the city tax collector shall mail a delinquency notice to the hotel manager, operator, or person in control, and in said notice, shall give a date certain for the filing of criminal complaint for failure to report or remit collected tax revenues, or for failure to do any other specified act required by this article.

(Ord. No. 67104, 5-12-88)

                    
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