Whoever makes any false or untrue statement of his return, or who refuses to permit inspection of the books, records or accounts of any business in his custody or control, when the right to make such inspection by the Tax Collector is requested, and whoever fails or refuses to file a return required by this Part, upon conviction thereof, shall be subject to a criminal fine not to exceed $1,000 per violation plus costs, to a term of imprisonment to the extent allowed by law for the punishment of summary offenses, or to a term of imprisonment for the failure to pay a fine pursuant to the Pennsylvania Rules of Criminal Procedure. A separate offense shall arise for each day or portion thereof in which a violation is found to exist or for each Section of this Code or other ordinance which is found to have been violated.
(Ord. 91-1, 9/9/1991, § 11.21; as amended by Ord. 2005-08, 10/24/2005)