A person who willfully fails to make a return required by this subchapter; or who fails to pay the tax after written demand for payment, or who fails to remit the taxes collected or any penalty or interest imposed by this subchapter after written demand for such payment or who refuses to permit the Director or any duly authorized agents or employees to examine the books, records and papers under the person’s control, or who willfully makes any incomplete, false or fraudulent return is guilty of a misdemeanor.
('72 Code, § 285:65) (Ord. 1986-536(A), passed 7-28-86) Penalty, see § 10.99