(a) Whoever, being a person charged by this chapter with the duty of 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 Commissioner as required by this chapter, or to permit the Commissioner or his or her duly authorized agent, to examine his or her 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 such returns and records for three (3) years or such lesser or greater time as may be permitted or required by the Commissioner, shall be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00), and for a second or other subsequent offense shall, if a corporation, be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00), or, if an individual or 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 (60) days, or both.
(b) Whoever violates Section 199.14 shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than thirty (30) days, or both, for each violation, and shall thereafter be disqualified from acting in any official capacity in connection with the assessment or collection of taxes under this chapter.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)