191.99 PENALTY.

   Whoever being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Finance Director as required by this chapter, or to permit the Finance Director, or his duly authorized agent to examine his books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or fails or refuses to maintain and keep such books and records for three years or such lesser or greater time as may be permitted or required by the Finance Director, shall be guilty of a misdemeanor of the first degree and shall be punished as provided in Section 101.99.

(1964 Code §63.09, 63.99; Ord. 1973-147.  Passed 12-17-73.)