(a) Any amount of tax due and unpaid under this article shall be a debt due the City. It shall be a personal obligation of the purchaser which shall be enforceable as provided in West Virginia Code 8-13-15, or in any other manner now or hereafter provided by law for compelling the payment of taxes due municipalities.
(b) Any purchaser failing or refusing to pay the tax hereby imposed and levied and any seller or purchaser violating any of the provisons hereof or any lawful rule and regulation promulgated hereunder shall, upon conviction thereof, be punished as provided in Section 721.99. Each 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. (1976 Code Sec. 10-127)