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tax due for each additional month or fraction thereof until the <br />tax is paid. <br /> <br /> Any person who willfully attempts in any manner to evade a <br />tax imposed under this act or who willfully fails to pay the tax <br />or make and file a return shall, in addition to all other <br />penalties provided by law, be guilty of a misdemeanor and shall <br />be punishable by a fine not to exceed one thousand dollars <br />($1,000.00), imprisonment not to exceed six (6) months, or both. <br />The Board may, for good cause shown, compromise or forgive the <br />penalties imposed by this subsection. <br /> <br /> (e) Use and Disposition of Revenue. <br /> <br /> (1) Except as otherwise provided in Section <br /> <br /> 2(c)(2) of this Act, Cabarrus County shall remit one <br /> hundred percent (100%) of the net proceeds of the <br /> occupancy tax to the Cabarrus County Tourism Authority <br /> (the "Authority") established under Section 2 of this <br /> Act. "Net proceeds" shall mean gross proceeds less the <br /> direct cost to the County'of administering and <br /> collecting the tax, not to exceed five percent (5%) of <br /> the amount collected. <br /> <br /> (2) The Authority shall allocate all of the net <br /> proceeds of the occupancy tax in a fiscal year, <br /> together with all other revenues, if any, received by <br /> the Authority from whatever source, the receipt of <br /> which by the Authority is hereby authorized, for the <br /> development of tourism, Support services, tourist <br /> <br /> <br />