§ 146-46. Rules and regulations of County Treasurer.

It shall be the duty of the County Treasurer to ascertain the name of every person operating a hotel or travel campground in the County liable for the collection of the tax levied by § 146-39. The County Treasurer shall have the power to adopt rules and regulations not inconsistent with the provisions of this article for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied, and a copy of such rules and regulations shall be on file and available for public examination in the office of the County Treasurer. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this article.