It is unlawful for any person to willfully fail to make a return required by this section; to fail to pay the tax after written demand for payment; to fail to remit the taxes collected or any penalty or interest imposed by this section after written demand for the payment; or to refuse to permit the Tax Administrator or any duly authorized agents or employees to examine the books, records and papers under his or her control; or to willfully make any incomplete, false or fraudulent return.
(1989 Code, § 6.32, Subd. 14) Penalty, see § 35.99