A. A person who violates a provision of this chapter commits a Class 1 civil infraction. The Class 1 civil infraction shall be processed in accordance with the procedures set forth in BC 2.10.010 through 2.10.050.

B. Each transient lodging transaction for which tax, penalty or interest otherwise due is not paid shall be deemed a separate civil infraction.

C. Each day a person fails to register as a transient lodging tax collector shall be deemed a separate civil infraction.

D. A finding that a person has committed a civil infraction in violation of this chapter shall not act to relieve the person from the provisions of this chapter.

E. If a court finds that a transient lodging tax collector collected the tax imposed by this chapter and intentionally failed to remit the tax proceeds to the City when required by this chapter, the amount of penalty may be increased up to 10 times the normal penalty imposed for a Class 1 civil infraction. All amounts listed as room tax in bills or invoices issued by the transient lodging tax collector shall be considered tax collected by the transient lodging tax collector, unless the transient lodging tax collector received no payment on the bill or invoice. [BC 7.18.150, added by Ordinance No. 4687, 6/21/16]