Section 11-4016. Hotel room occupancy tax

(a) Any person who willfully fails
  to   file  a  registration  certificate  as  required  pursuant  to  the
  provisions of chapter  twenty-five  of  this  title  and  such  data  in
  connection  therewith  as  the  commissioner of finance by regulation or
  otherwise may require, or willfully fails  to  display  or  surrender  a
  certificate  of  authority  as  required  by chapter twenty-five of this
  title, or willfully assigns or transfers such certificate of  authority,
  shall be guilty of a misdemeanor, provided, however, that the provisions
  of  this  subdivision  shall  not  apply  to  a  failure  to surrender a
  certificate of authority which  is  required  to  be  surrendered  where
  business never commenced.
    (b)  Any  person  who  willfully  fails  to  charge separately the tax
  imposed under chapter twenty-five or willfully fails to state  such  tax
  separately  on  any  bill,  statement,  memorandum  or receipt issued or
  employed by such person upon which the tax  is  required  to  be  stated
  separately  as  provided  in  such  chapter, or who shall refer or cause
  reference to be made to this tax in a form or manner other than required
  by such chapter, shall be guilty of a misdemeanor.