(a) Whoever being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Director of Finance as required by this chapter, or to permit the Clerk or his duly authorized agent 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 such lesser or greater time as may be permitted or required by the Director such records, ticket stubs and other documents pertaining to the sale or other disposition of admissions, as may be required by the Director, shall be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00) or if an individual, or a 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.
(b) Whoever violates Section 705.07 shall be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00).
(c) Whoever violates Section 705.08 shall be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00). Each day such violation continues shall constitute a separate offense. (Ord. 1947-13. Passed 9-1-47.)