23.150 Penalties and Forfeitures.

(1) Penalties.

(a) Late Filing Penalty. Any person filing a delinquent return hereunder shall be subject to a $25.00 late filing penalty.

(2) Forfeitures. In addition to any interest or penalty otherwise provided for herein, any person subject to the room tax imposed by this chapter who:

(a) Fails to comply with a request to inspect and audit the person’s financial records under MMC 23.110(2) shall be subject to a forfeiture not to exceed five percent of the tax for period covered by the request for inspection and audit.

(b) Fails to pay any tax hereunder when due, fails to file a timely return, or files a false or fraudulent return with intent to defeat or evade part or all of the tax imposed by this chapter shall be subject to a forfeiture not to exceed 25 percent of the room tax due for previous year or $5,000, whichever is less.

(c) Violates MMC 23.130(2) or any other provision of this room tax chapter shall be subject to a forfeiture of not less than $100.00 nor more than $500.00.

(3) Separate Offense. Each day a violation subject to forfeiture under subsection (2) of this section continues shall be deemed to constitute a separate offense.

[Prior code § 23.15]