(a) It shall be unlawful for any person to intentionally, knowingly or recklessly fail to pay the tax imposed by this Article, or to make any false or fraudulent return, or for any person to otherwise violate any provisions of this Article. Any person convicted of a violation of this Article shall be deemed guilty of a municipal criminal offense and shall be punished by a fine of not more than one thousand dollars ($1,000.00) or by imprisonment for a period of one (1) year, or by both such fine and imprisonment. Each day, or portion thereof, that any violation of this Article continues shall constitute a separate offense.

(b) If any lodging provider fails to make a return and pay the tax imposed by this Article, the Town may make an estimate, based upon available information, of the amount of tax due and add the penalty and interest provided above. The Town shall mail notice of such estimate, by certified mail, to the lodging provider at his or her address as indicated in the Town records. Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the Town ten (10) days from the date of service of the notice or the date of mailing by certified mail; provided, however, that within the fifteen (15) day period such delinquent taxpayer may petition the Town for a revision or modification of such assessment and shall, within such fifteen (15) day period, furnish the Finance Director the documents, facts and figures showing the correct amount of such taxes due and owing.

(c) Such petition shall be in writing, and the facts and figures submitted shall be submitted in writing and shall be given by the taxpayer under penalty of perjury. Thereupon, the Town may modify such assessment in accordance with the facts submitted in order to effectuate the provisions of this Article. Such assessment shall be considered the final order of the Town, and may be reviewed under Rule 106(a)(4) of the Colorado Rules of Civil Procedure; provided, that the taxpayer gives written notice to the Town of such intention within ten (10) days after receipt of the final order of assessment. (Ord. 1232 §1, 2016)