REVENUE AND TAXATION tax; effect of delinquent payments; rate

Procedures. Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money. Tax returns and remittances. Taxes; extensions and returns; failure of innkeeper to make return and pay required tax. Records and books. Assessments. Unpaid tax. Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds. Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies. Annual report to Department of Community Affairs. Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members. Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes. Penalties added to tax for failure to pay. Criminal penalties for failure to make return or pay taxes. Failure to collect taxes; punishment. Unlawful returns; punishment. Failure to furnish return; punishment. Failure to keep and open records; punishment. Sec.