(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) (1) Any person or entity who or which shall willfully fail or refuse to pay any tax or penalty imposed by §§ 32.15 through 32.27 of this chapter, after written demand for same, or who shall refuse to permit the examination of the books, records and papers in its possession, or under its control, or who willfully makes an incomplete, false or fraudulent return, shall be guilty of a misdemeanor.
(2) If found guilty, any tax and/or penalty due shall be required and paid as restitution as part of any proceedings.
(Ord. 373, passed 6-1-2015)