§ 38.0124 — Violations and Criminal Proceedings

§38.0124 Violations and Criminal Proceedings

(a) Any operator who willfully fails to collect or cause to be collected the transient transportation tax due from a transient is guilty of misdemeanor. (b) Any operator who willfully fails to file or cause to be filed any return required by this article, or who files or causes to be filed a false return, or who willfully fails or refuses to remit or cause to be remitted any tax collected, or who refuses to allow an audit to be conducted, is guilty of a misdemeanor. (c) The commencement of criminal proceedings shall neither preclude nor abate administrative or civil actions to collect taxes due under this article. (d) Violations under this section are continuing violations and each day the violation continues constitutes a separate misdemeanor. (e) Any operator violating any of the other mandatory provisions of this article shall be guilty of a misdemeanor. (f) Violations shall be punishable as misdemeanors by a fine of not more than one thousand dollars ($1,000) or by imprisonment in the County jail for a period of not more than six (6) months or by both such fine and imprisonment. (g) Non–defense. It shall not be a defense to violations of this article that the operator, including a resident manager, had forwarded any return due or tax collected to its principal or corporate headquarters, nor that any failure to file or remit taxes was based on the direction or inaction of such principal or corporate headquarters.

(Amended 9–10–1990 by O–17524 N.S.)