§ 102-187. Penalties and liens.

(a)

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

(b)

No person shall advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the tax or that he will relieve the person paying the rental of the payment of all or any part of the tax or that the tax will not be added to the rental or leased consideration or when added that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates this subsection shall be guilty of a misdemeanor of the second degree, punishable as provided in F.S. § 775.082, 775.083 or 775.084.

(c)

The tax levied shall constitute a lien on the property of the lessee, customer or tenant in the same manner as and shall be collectible as are liens authorized and imposed in F.S. §§ 713.67, 713.68 and 713.69.

(Code 1970, § 24-25; Ord. No. 90-10, § 5, 9-5-90)