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and payment to the city, which records the finance director <br />shall have the right to inspect at all reasonable times. <br /> <br />Sec. 35-136. Refunds. <br /> <br /> A. WHEN MADE. Whenever the amount of any tax, interest <br />or penalty has been overpaid, or paid more than once, or <br />has been erroneously or illegally collected or received by <br />the city under this chapter it may be refunded as provided <br />in subparagraphs (B) and (C) of this section provided a <br />claim in writing therefor, stating under penalty of perjury <br />the specific grounds upon which the claim is founded, is <br />filed with the finance director within three years of the <br />date of payment. The claim shall be on forms furnished by <br />the finance director. <br /> <br /> B. REFUND TO TRANSIENT. An operator may claim a refund <br />or take as credit against taxes collected and remitted the <br />amount overpaid, paid more than once or erroneously or <br />illegally collected or received when it is established in a <br />manner prescribed by the finance director that the person <br />from whom the tax has been collected was not a transient; <br />provided, however, that neither a refund nor a credit shall <br />be allowed unless the amount of the tax so collected has <br />either been refunded to the transient or credited to rent <br />subsequently payable by the transient to the operator. <br /> <br /> C. TRANSIENT'S RECOURSE. A transient may obtain a <br />refund of taxes overpaid or paid more than once or erroneously <br />or illegally collected or received by the city by filing a <br />claim in the manner provided in subparagraph (A) of this <br />section, but only when the tax was paid by the transient <br />directly to the finance director, or when the transient <br />having paid the tax to the operator, establishes to the <br />satisfaction of the finance director that the transient has <br />been unable to obtain a refund from the operator who collected <br />the tax. <br /> <br /> D. WRITTEN RECORDS. No refund shall be paid under the <br />provisions of this section unless the claimant establishes <br />his right thereto by written records showing entitlement <br />thereto. <br /> <br />Sec. 35-137. Actions to Collect. <br /> <br /> Any tax required to be paid by any transient under the <br />provision of this chapter shall be deemed a debt owed by <br />the transient to the city. Any such tax collected by an <br />operator which has not been paid to the city shall be deemed <br />a debt owed by the operator to the city. Any person owing <br />money to the city under the provisions of this chapter shall <br />be liable to an action brought in the name of the City of <br />Santa Ana for the recovery of such amount. <br /> <br />Sec. 35-138. Violations. <br /> <br /> Any operator or other person who fails or refuses to <br />register as required herein or to furnish any return required <br />to be made, or who fails or refuses to furnish a supplemental <br />return or other data required by the finance director, or who <br />renders a false or fraudulent return or claim, is guilty of <br />a misdemeanor, and is punishable as aforesaid. Any person <br />required to make, render, sign or verify any report or claim <br />who makes any false or fraudulent report or claim with intent <br />to defeat or evade the determination of any amount due <br />required by this chapter to be made, is guilty of a misdemeanor <br />and is punishable as aforesaid. <br /> <br /> <br />