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(B) However, the advertising and promotion commission may contract with such groups to provide to the commission actual services that are connected with tourist events or conventions; (C) The authorization and limitations contained herein shall be reasonably constructed so as to provide funds for promoting and encouraging tourism and conventions while not allowing such special revenues to be utilized for expenditures that are normally paid from general revenues of the city. (A.C.A. §26-75-606 (c)(4)). (d) (1) Uses for tourist-oriented facilities. Any city of the first class which is authorized to levy and does levy a tax as authorized in A.C.A 26-75-601, et seq. is authorized to use or pledge all, or any part of, the revenues derived from the tax for the purposes prescribed and authorized by state law and this ordinance, including, but not limited to, the operation of tourist-oriented facilities. (2) Use for public recreation. Funds credited to the city advertising and promotion fund pursuant to this ordinance may be used, spent or pledged by the commission in addition to all other purposes prescribed in this ordinance on and for the construction, reconstruction, repair, maintenance, improvement, equipping and operation of public recreation facilities in Batesville, including but not limited to facilities constituting city parks, and for any and all purposes authorized by state law and this ordinance. (A.C.A.§26-75-606(b)(2)). Section 6: Persons or entities liable for payment of the taxes levied by this chapter shall be subject to the assessment of penalties and interests as follows: (a) A penalty equal to five percent(5%) of the unpaid tax amount per month not to exceed a total assessment of thirty-five (35%) of the unpaid tax. Simple interest on unpaid taxes shall be assessed at the rate of ten percent (10%)per annum. (b) In addition to any civil penalties provided or imposed by statute or ordinance. Any person or entity liable for payment of said tax which fails to file the said report or which fails to pay the said tax for a period of sixty (60) days or more after the end of any month for which a report or payment of tax is due, shall be guilty of a violation and shall be fined in a sum not to exceed one hundred dollars ($100.00). If said violation continues, said person or entity shall be fined in a sum not to exceed one hundred dollars ($100.00) for each additional thirty-day period said violation continues.