§ 20-74. Failure to charge or collect tax.

Latest version.

Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or through his agents or employees, shall be, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the second degree, punishable as provided in Section 775.082, Section 775.083 or Section 775.084, Florida Statutes.

(Ord. No. 86-06, § 4, 3-4-86; Ord. No. 12-21, § 4, 9-18-12; Ord. No. 14-08, § 1, 7-15-14; Ord. No. 18-18 , § 1, 7-17-18)

                    
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