Any person who is taxable hereunder who fails or refuses to charge and collect from
one person paying any rental or lease the tax herein provided, either by himself or
through his agents or employees, shall be, in addition to being personally liable
for payment of the tax, guilty of a misdemeanor of the second degree, punishable as
provided in F.S. §§ 775.082, 775.083, or 775.084.
(Ord. No. 92-21, § 4, 9-8-1992)
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