A. No person shall:
1. Intentionally fail or refuse to make tax reports and remittances as required under this chapter; or
2. Intentionally make false and fraudulent tax reports for the purpose of avoiding or escaping payment of any tax or portion thereof due under this chapter.
B. Any person required to collect and remit sales tax pursuant to the state sales tax code or the town code, and engaging in any of the callings, trades, avocations, professions, businesses or occupations for which a license is required by the town, and applying for such license, must submit proof as a condition precedent to issuing such license of a valid sales tax permit number issued by the state of Oklahoma.
C. Any license issued by the town to any person engaging in any of the callings, trades, avocations, businesses, professions or occupations for which a license is required by the town code may be suspended or revoked for failure to maintain a lawful sales tax license or collect and remit sales tax if and as required by the state sales tax code or the town code.
D. In addition to all civil penalties provided by this chapter, any violation of this section shall subject the offending taxpayer to the penalty set forth in section 1-108 of this code. Each day of such violation shall be considered a separate offense and charged separately. (1998 Code)