If any person required by the provisions of §§ 114.01 et seq. to collect the tax imposed herein, make reports as required by this subchapter, and pay to the Director of Finance the tax imposed by this subchapter, shall fail to collect such tax, shall fail to file such report or shall fail to pay such tax, or if such person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed $500, and each and every day a violation exists shall be deemed a separate and complete offense.
('68 Code, § 26-17(a)) (Ord. 11-1977-44, passed 11-8-77; Am. Ord. 4-1990-6, passed 4-20-90; Am. Ord. 9-1991-32, passed 10-8-91; Am Ord. 02-2011-02, passed 2-22-11)