Any person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter who willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Finance Director as required by this chapter, or to permit the Finance Director, or his or her duly authorized agent, to examine his or her books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep for three years or such lessor or greater time as may be permitted or required by the Finance Director, shall be fined not more than $1,000 or imprisoned not more than six months, or both.