Any person who shall conduct, transact or engage in any of the businesses subject to the tax imposed by this Part without having first secured a business privilege license for the year, or any person who shall fail to file a tax return as required by the provisions of this Part, or any person who shall willfully file a false return, shall, upon conviction thereof, shall be sentenced to a fine not to exceed $600 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days.
(Ord. 719, 7/13/1989, §VII; as amended by Ord. 828, 6/12/2003, §1)