(A) Any person who shall fail, neglect or refuse to make any return required by this chapter, or any licensee who shall fail, neglect or refuse to pay a license fee, or any person who shall refuse to permit the City Clerk/Treasurer/Tax Collector or any agent or employee designated by him or her in writing, to examine his or her books, records and papers, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid the full disclosure of the amount of net profits in order to avoid the payment of the whole or any part of the license fees thereon shall, upon conviction, be subject to a fine of not less than $25, nor more than $500, or imprisonment of not more than 30 days, or shall be subject to both fine and imprisonment for each offense. Such criminal penalties shall be in addition to the penalties imposed under § 110.14 of this chapter.
(B) Any person or agent divulging information in violation of § 110.13 of this chapter shall, upon conviction, be guilty of a misdemeanor and shall be subject to a fine of not less than $50, nor more than $500, or to imprisonment not exceeding 30 days, or both.
(Prior Code, § 110.99) (Ord. A-27, passed 3-24-1969)