Baltimore County |
Code of Ordinances |
Article 11. TAXATION |
Title 4. VARIOUS TAXES |
SubTitle 4. TRANSIENT OCCUPANCY TAX |
§ 11-4-406. CRIMINAL PENALTY.
(a)
Fine for conviction. A person who violates any provisions of this subtitle is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
(b)
Each violation or failure a separate offense. Each violation constitutes a separate offense.
(c)
No relief from payment. A conviction under this section does not relieve any person from the payment, collection, or remittance of the transient occupancy tax.
(1988 Code, §§ 33-262) (Bill No. 33-03, § 2, 7-1-2004)