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312.M PENALTIES any tax imposed by this Chapter is not <br /> paid within the time herein specified for the payment, or an <br /> extension thereof, there shall be added thereto a specific <br /> penalty equal to ten percent (10%) of the amount remaining <br /> unpaid. The amount of tax not timely paid, together with <br /> any penalty provided by this section, shall bear interest at <br /> the rate of ten percent (10 per annum from the time such <br /> tax should have been paid until it is paid. Any interest and <br /> penalty shall be added to the tax and be collected as part <br /> thereof. <br /> 312-11-4 ADMINISTRATION of TAB: The Director shall <br /> administer and enforce the assessment and collection of <br /> taxes imposed by this Chapter. The Director shall cause to <br /> be re aced blank forms for the returns and other <br /> l� � <br /> documents required by this Chapter and shall distribute the <br /> same throughout the City and furnish them on application, <br /> but failure to receive or secure them shall not relieve any <br /> person from any obligation required of him or her under <br /> this Chapter. <br /> 312-12-, EXAMINATION of RECORDS: The Director and those <br /> persons acting on behalf of the Director, authorized in <br /> i � <br /> writing y the Director, may examine the books, papers <br /> g <br /> and records of any operator in order to verify the accuracy <br /> of any return made} or if no return was made, to ascertain <br /> the tax as provided in this Chapter. Every such operator <br /> is directed and required to give to the Director} or such <br /> other authorized agent or employee, the means, facilities <br /> and pp ortunity for such examinations and investigations as <br /> are Hereby authorized. <br /> 312.131• VIOLATIONS: Any person who shall willfully fail to <br /> make a return required by this Chapter; or who shall fail <br /> to p ay a the tax after written demand for payment: or who <br /> ■ <br /> shall fail to remit the taxes collected or any penalty or <br /> interest imposed by this Chapter, after written demand for <br /> such a ment, or who shall refuse to permit the City to <br /> � � <br /> examine the books, records and papers under his or her <br /> control or who shall willfully make any incomplete, false <br /> or fraudulent return shall be guilty of a misdemeanor. <br /> E of PROCEEDS: Ninety-five percent (95%) of the <br /> proceeds obtained from the collection of taxes pursuant to <br /> this Chapter shall be used its accordance with Minnesota <br /> p Statutes 469,190, as the same may be amended from time <br /> to time to fund a local convention or tourism bureau for <br /> the u ose of marketing and promoting the City as a <br /> P � <br />