§ 3.12.070. Violation—Penalty.

A.

Any person who violates any of the provisions of this chapter shall be guilty of a Class C misdemeanor and upon conviction thereof shall be fined an amount not to exceed five hundred dollars for each offense. Each day that a violation is permitted to exist shall constitute a separate offense.

B.

If any person shall fail to (1) collect the tax imposed by this chapter; (2) file a report as required in this chapter when due; or (3) pay to the city comptroller the tax as imposed in this chapter when the payment is due; or (4) fails to comply with Sec. 351.0041, Texas Government Code, when purchasing a hotel; or if any person files a false report, the person shall forfeit five percent of the amount due as a penalty, and after the first thirty days he shall forfeit an additional five percent of such tax, provided, however, that the penalty shall never be less than one dollar. Delinquent taxes shall draw interest at the rate of six percent per annum beginning sixty days from the date due.

C.

The city may bring suit against the person who is required to collect the tax and pay the collections to the city and who has failed to file a tax report or pay the tax when due. The city may also bring suit to enjoin the person from operating a hotel until the tax is paid or the report filed. In addition to the amount of any tax owed, the person is liable to the city for:

(1)

The city's reasonable attorney's fees incurred in enforcing this chapter and in collecting any tax owed by the person, and

(2)

The costs of an audit conducted under this chapter as determined by the city using a reasonable rate, but only if (a) the tax has been delinquent for at least two complete city fiscal quarters at the time the audit is conducted, and (b) the city has not received a disbursement from the state comptroller related to the person's concurrent state tax delinquency; and

(3)

A penalty equal to fifteen percent of the total amount of the tax owed if the tax has been delinquent for at least one complete municipal fiscal quarter.

D.

All of the provisions of this Section 3.12.070 shall apply to the additional tax.

(Prior code § 14A-6)

(Ord. No. 17912, § 7, 12-8-2012, election 11-6-2012; Ord. No. 17913, § 3, 12-18-2012)