The wilful failure or refusal of any operator to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this chapter, shall be an offense and, upon conviction thereof, the offending operator shall be subject to penalty as provided in section 1-4-1 of this code; each day is to be considered a separate offense to be charged severally. (Ord. 831, 12-7-1999; amd. 2007 Code; Ord. 831a, 4-3-2012)