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218054v3 them on application, but failure to receive or secure them shall not relieve any person from any obligation required of him or /her under this Chapter. 380.12 Examination of Records. : The Director and those persons acting on behalf of the Director, authorized in writing by the Director, may examine the books, papers and records of any operatorOperator in order to verify the accuracy of any return made, or if no return was made, to ascertain the tax as provided in this Chapter. Every such operatorOperator is directed and required to give to the Director, or such other authorized agent or employee, the means, facilities and opportunity for such examinations and investigations as are hereby authorized. 380.13 Violations. : Any person who shall willfully fail to make a return required by this Chapter; or who shall fail to pay the tax after written demand for payment,; or who shall fail to remit the taxes collected or any penalty or interest imposed by this Chapter, after written demand for such payment,; or who shall refuse to permit the City to examine the books, records and papers under his or /her control, or who shall willfully make mayany incomplete, false or fraudulent return shall be guilty of a misdemeanor. 380.14 Use of Proceeds. and Annual Report: Ninety-five (95%) percent (95%) of the proceeds obtained from the collection of taxes pursuant to this Chapter shall be used in accordance with Minnesota Statutes § 469.190, as the same may be amended from time to time, to fund a local convention or, tourism, or visitors bureau for the purpose of marketing and promoting the City as a tourist or convention center. Any local bureau receiving proceeds shall, for its most recent calendar year, provide an annual year-end report of its operations and its financial condition to the City Council in writing and by oral presentation at a City Council meeting. 380.15 Appeals. : Subd. 1 A. Any operatorOperator aggrieved by aany notice, order or determination made by the Director under this Chapter may file a petition for review of such notice, order or determination detailing the operator'sOperator's reasons for contesting the notice, order or determination. The petition shall contain the name of the petitioner, the petitioner's address and the location of the lodgingLodging subject to the order, notice or determination. Subd. 2 B. The petition for review shall be filed with the City within ten (10) days after the notice,; order or determination for which review is sought has been mailed or served upon the person requesting review.