§ 23-02-124. Penalties.

Latest version.

The governing body of the municipality shall, by ordinance, provide for penalties by creating a misdemeanor and imposing a fine of not more than five hundred dollars ($500.00) or imprisonment for not more than ninety (90) days or both for a violation by any person of the provisions of the occupancy tax ordinance for a failure to pay the tax, to remit the proceeds thereof to the municipality or to account properly for any lodging and the tax proceeds pertaining thereto.

(Ord. No. 1376, § 4, 8-10-10)

                    
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