The owner, operator, or licensee of the Trailer Park or Mobile Home Court shall be deemed to be personally liable for the collection of the tax imposed hereby. Failure of the owner, operator, or licensee to collect the tax on any fee paid shall result in personal liability to the County for the amount uncollected. Failure of the owner, operator, or licensee to remit all the taxes collected by the fifteenth day following the end of each calendar quarter year as aforesaid shall result in a penalty of an amount equal to fifty percent (50%) of the unremitted taxes due, such penalty to be the personal liability of the owner, operator, or licensee. For each failure to register an arrival or a departure by a Park user for which fees are collected, the Office of Finance may charge a penalty of not more than Fifty Dollars ($50.00) upon the owner, operator, or licensee.