§ 196.99  Violations
   (a)   Offenses. It shall be a violation of this chapter if any person charged with the duty of collecting and/or remitting the tax imposed:
      (1)   Fails to file a required remittance return;
      (2)   Fails to timely pay taxes due;
      (3)   Files a false or frivolous return;
      (4)   Attempts to evade the application of the tax;
      (5)   Fails to perform any duty imposed by this chapter;
      (6)   Fails to comply with any provision of this chapter;
      (7)   Knowingly makes a false statement on any return, or in the course of a hearing, or investigation conducted by the Commissioner or his or her designated agent;
      (8)   Fails to comply with an investigation or subpoena of the Commissioner; or
      (9)   Denies the lawful request of the Commissioner for access to records.
   (b)   Penalty. Any person found guilty of violating any of the provisions of this chapter is guilty of a misdemeanor of the first degree. A separate and distinct offense shall be regarded as committed each day on which said person shall commit any such violation or after notification thereof permit any such violation to exist.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)