Google errors regarding empty sitemap files

I’m getting a lot of errors from Google and I believe it is because the plugin is generating empty sitemap files. I have excluded certain categories from inclusion in the sitemap and as a result many of my site subdirectories have no valid entries for a sitemap. But the plugin generates a file for each subdirectory anyway. Google finds no entries in these sitemap files and issues an error.
Here is the error I get from Google (I have about 70 errors just like this):

Errors Missing XML tag This required tag is missing. Please add it and resubmit. Parent tag: urlset Tag: url

Here are the contents of the file that got the error:
<!–
sitemap-generator-url=”https://www.arnebrachhold.de&#8221; sitemap-generator-version=”4.0.8″
–>
<!– generated-on=”April 9, 2015 19:03″ –>
<urlset xmlns:xsi=”https://www.w3.org/2001/XMLSchema-instance&#8221; xmlns=”https://www.sitemaps.org/schemas/sitemap/0.9&#8243; xsi:schemaLocation=”https://www.sitemaps.org/schemas/sitemap/0.9 https://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd”/&gt;
<!–
Request ID: cb2cf5be074042567b1f3a3b3b04a755; Queries for sitemap: 3; Total queries: 28; Seconds: 0.03; Memory for sitemap: 0MB; Total memory: 23.25MB
–>

It would be best not to generate a sitemap file if there is nothing to put into it.
My website is https://www.eatdrinkdeals.com

https://www.ads-software.com/plugins/google-sitemap-generator/