(a) Whoever, being a person charged under this chapter with the duty of collecting or paying the tax imposed by this chapter, willfully fails or refuses to charge and collect or to pay the tax, to make return to the Director of Finance or his or her duly authorized agent, to permit the Director of Finance or his duly authorized agent to examine his 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 such books and records for three years or a lesser or greater time as may be permitted or required by the Director of Finance, is guilty of a minor misdemeanor, and for a second or subsequent offense shall, if a corporation, be fined not more than five hundred dollars ($500.00) or, if an individual or member of a partnership, firm or association, not more than one hundred dollars ($100.00) or imprisoned not more than sixty days, or both.
(b) Whoever violates Section 181.08 is guilty of a misdemeanor of the third degree, for each such violation and shall thereafter be disqualified from acting in any official capacity in connection with the assessment or collection of taxes under this chapter.