Any person who shall wilfully fail to make a return required by this chapter or who shall fail to remit the taxes collected or any penalty or interest imposed by this chapter after written demand for such payment, or who shall refuse to permit the city's authorized agents to examine the books, records and papers under his or her control, or who shall wilfully make any incomplete, false, or fraudulent return shall be guilty of a misdemeanor. (Ord. 63, 5-2-1995; amd. 2002 Code)