(a) Except as otherwise provided in this section, whoever violates any provision of this chapter shall be guilty of a misdemeanor of the third degree, punishable under Chapter 501 of these Codified Ordinances, if the total amount of the tax involved is three hundred dollars ($300.00) or less.
(b) Except as otherwise provided in this section, whoever violates any provision of this chapter shall be guilty of a misdemeanor of the first degree, punishable under Chapter 501 of these Codified Ordinances, if the total amount of the tax involved is more than three hundred dollars ($300.00).
(Ord. 6910-1986. Passed 9-16-86.)
(c) Whoever violates Section 707.08 shall be guilty of a misdemeanor of the third degree, punishable under Chapter 501 of these Codified Ordinances.
(Ord. 8458-1998. Passed 6-2-98.)