Montgomery County                            2895

amount of such tax and interest and penalties, and the total amount
thereof shall be payable within ten days from the date of such
notice.

g. It shall be the duty of every person liable for the collection
and payment to the County of any tax imposed herein to keep and
preserve, for a period of two years, such suitable records as may be
necessary to determine the amount of such tax as he may have been
liable for the collection of and payment to the County, which records
the Director of Finance shall have the right to inspect at all reason-
able times.

h. Whenever any person required to collect and pay to the
County a tax hereunder shall cease doing business or otherwise dispose
of his business, any tax payable hereunder to the County shall become
immediately due and payable and such person shall immediately
make a report and pay the tax due.

i. No tax shall be payable hereunder on a room rental paid to
any hospital, medical clinic, convalescent home or home for aged
persons.

j. It shall be the duty of the Director of Finance to ascertain
the name of every person operating a hotel, motel, or other similar
place providing sleeping accommodations in Montgomery County,
liable for the collection of the tax levied herein, who fails, refuses or
neglects to collect the tax or to make, within the time provided herein,
the reports or remittances required herein.

k. Any person violating or failing to comply with any of the
provisions of this Section 84-32 shall be guilty of a misdemeanor, and
upon conviction thereof, shall be subject to a penalty not in excess of
$1,000.00 or imprisonment not exceeding six months, or both such
fine and imprisonment. Each violation shall constitute a separate
offense. Such conviction shall not relieve any such person from the
payment, collection or remittance of said tax.

Sec. 2. Severability.

The provisions of this Act are severable, and if any provision,
sentence, clause, section or part thereof is held illegal, invalid or
unconstitutional or inapplicable to any person or circumstances, such
illegality, invalidity or unconstitutionality, or inapplicability shall
not affect or impair any of the remaining provisions, sentences,
clauses, sections or parts of the Act or their application to other
persons or circumstances. It is hereby declared to be the legislative
intent that this Act would have been adopted if such illegal, invalid
or unconstitutional provision, sentence, clause, section or part had not
been included therein, and if the person or circumstances to which the
Act or any part thereof is inapplicable had been specifically exempted
therefrom.