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TUESDAY, SEPTM~BER 12, 1989 <br /> <br />Sec. 21-70. Penalties and Interest - Failure to File Return or Pay <br />Over Taxes Collected. <br /> <br />If any certified, short-term rental business fails to file the <br />returns required by this Section or fails or refuses to remit to the <br />Commissioner of the Revenue the tax collected and paid under this <br />Article at the time specified in this Article, there shall be added <br />to such tax a penalty in the amount of ten percent (10%) of the tax <br />past due or the sum of ten dollars ($10.00), whichever is greater. <br />The assessment of such penalty shall not be deemed a defense to any <br />criminal prosecution for failure to comply with any of the <br />requirements of this Article. <br /> <br />Interest on late payments of any taxes due shall be added at the <br />rate of ten percent (10%) per year. Penalty and interest for <br />failure to file 'the return or to pay the tax due pursuant to this <br />Article shall be assessed on the first day following the day such <br />quarterly return and tax payment is due. <br /> <br />Sec. 21-71. Uncertified Renters Prohibited from Collecting Tax. <br /> <br />No person renting any property or services to any other person shall <br />collect from the lessee the daily rental tax authorized by this <br />Article unless they have a valid Certificate of Registration issued <br />for the current year by the CommissiOner of the Revenue. Any taxes <br />collected in a manner not authorized by law shall be forfeited to <br />the City. <br /> <br />Sec. 21-72. Criminal Penalties. <br /> <br />Persons violating or failing to comply with any provision of this <br />Article shall be guilty of a Class 3 misdemeanor, except as provided <br />below. <br /> <br />If the amount of tax due and unpaid for any quarter exceeds $1,000, <br />any person failing to file a return or remit payment when due and <br />charged with such failure on a criminal warrant shall be guilty of a <br />Class 1 misdemeanor. <br /> <br />Any person violating Section 21-71 of this Article shall be guilty <br />of a Class 1 misdemeanor. <br /> <br />Sec. 21-73. Taxation of Rental Property that is not Daily Rental <br />Property. <br /> <br />Except for daily rental passenger cars, rental property that is not <br />daily rental property shall be classified for taxation pursuant to <br />Section 58.1-3503 of the Code of Virginia. <br /> <br />Sec. 21-74. Severability Clause. <br /> <br /> <br />