Any person required to collect the excise tax imposed under this chapter who fails to collect the same, or fails to remit the tax to the City in the manner prescribed in this chapter, whether such failure be the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the City for the amount of such tax, and shall, unless the remittance be made as herein required, be fined not more than one hundred dollars ($100.00). Such person shall be deemed guilty of a separate offense for each and every day or portion thereof during which any violation of this chapter is committed, continued, or permitted and shall be fined not more than one hundred dollars ($100.00) for each offense. And further, any person who shall make any false or fraudulent return or willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter or fail to produce records, or fail to comply with any requirements of this chapter shall be fined not more than five hundred dollars ($500.00).
(Ord. 69-15. Passed 8-10-15.)