Any purchaser who fails or refuses to pay the tax hereby imposed and levied and any seller or purchaser who violates any of the provisions hereof or any lawful rule and regulation promulgated hereunder shall be fined not more than one hundred dollars ($100.00). The failure or refusal to pay the tax for public utility service purchased, used or consumed during different periodic statement periods shall constitute a separate and distinct offense.
(Ord. 4-30-71)