§ 6-67. Penalties.

(a)

A person commits an offense if he:

(1)

Fails to collect the tax imposed in this article; or,

(2)

Fails to file a report as required by this article; or

(3)

Fails to pay the city when payment is due; or

(4)

Files a false report; or

(5)

To deny or otherwise hinder access to the books and records necessary to determine the correctness of a report filed with the city or the amount of taxes due to the city; or

(6)

Fails to comply with section 6-69 herein when purchasing a hotel.

(b)

An offense is committed under subsection (a) of this section is a misdemeanor, and upon conviction punishable by a fine not to exceed five hundred dollars ($500.00) for each occurrence.

(c)

In addition to any criminal penalties imposed under subsection (b) of this section, a person failing to pay the tax to the city on its due date shall pay an amount equal to fifteen (15) percent of the total tax amount owed as a penalty.

(d)

Delinquent taxes shall bear interest at the rate as determined by the provisions of V.T.C.A., Tax Code § 111.060, starting thirty (30) days from the date the tax is due to the city.

(e)

In addition to the amount of any tax owed, including penalties and interest, a person is liable to the city for the city's reasonable attorneys' fees incurred by the city in enforcing this article.

(Ord. No. 07-11-06, § VII, 12-3-07)