707.99 PENALTY.

   (a)    Whoever violates any provision of this chapter shall be guilty of a misdemeanor of the third degree and fined or imprisoned pursuant to Section 501.99 of the General Offenses Code, if the total amount of the tax involved is three hundred dollars or less.

   (b)    Whoever violates any provision of this chapter shall be guilty of a misdemeanor of the first degree and fined or imprisoned pursuant to Section 501.99 of the General Offenses Code if the total amount of the tax involved is more than three hundred dollars ($300.00).

(Ord. 105-1988. Passed 5-31-88.)