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r nn2l <br />BuOX 4 8 P'Gf i .7 <br />SECTION 5: Misdemeanor for Willful Violation. Any person, firm, corporation <br />or association who willfully attempts in any manner to evade a tax imposed herein or <br />who willfully fails to pay the tax or make and file a return shall, in addition to the <br />penalties provided by law and herein, be guilty of a Class 3 misdemeanor and shall be <br />fined not more than Five Hundred Dollars ($500.00). <br />SECTION 6. Effective Date. The short-term rental or leased vehicle gross <br />receipts tax levied herein shall become effective July 1, 2000. <br />Adopted June 19, 2000. <br />Herbert A. Hincks, Chairman <br />