A. The Director may impose a civil penalty of up to $500 for failure to file a return or pay any fee within 60 days of the Due Date provided in Section 6.09.040.
B. Failure to separately state on the guest receipt the per night privilege charge if the charge is being passed through to the guest as an additional charge or fee.
C. The determination of a violation and imposition of a civil penalty under this Section shall be subject to appeal pursuant to Section 6.09.090.