Any person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter who willfully fails or refuses to charge and collect or to pay the 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 or agents, 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 to maintain and keep for three years or a lesser or greater time as may be permitted or required by the Finance Director, shall be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00), and for a second or subsequent offense shall, if a corporation, be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) or, if an individual or member of a partnership, firm or association, be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00) or imprisoned not more than sixty days, or both.
(Ord. 951. Passed 9-29-47.)