Cumming |
Code of Ordinances |
Chapter 14. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article V. HOTEL, MOTEL, AND LODGING TAX |
§ 14-128. Penalty for violation of article.
Latest version.
Notwithstanding any penalties imposed pursuant to sections 14-135 and 14-136, any person violating the provisions of this article shall be punished as provided in section 1-11. Any operator or any other person who fails to register as required in this article, to furnish any return required to be made, who fails or refuses to furnish a supplemental return or other data required by the city clerk, or who renders a false or fraudulent return shall be deemed guilty of an offense.
(Ord. of 12-21-1999, § I(22-302))