§ 111.99  PENALTY.
   Whoever begins to conduct or continues to conduct any form of amusement, any permanent or temporary place of amusement, or any itinerant form of amusement without having a license, as provided in this chapter; whoever, being a person charged by any section of this chapter with the duty of collecting or paying the taxes imposed by this chapter and willfully fails or refuses to charge and collect or to pay the taxes, or to make return to the Clerk-Treasurer as required by this chapter, or to permit the Clerk- Treasurer 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 a lesser or greater time as may be permitted or required by the Clerk-Treasurer, such records, ticket stubs, and other documents pertaining to the sale or other disposition of admissions, as may be required by the Clerk-Treasurer; and whoever, being the holder of a license issued under the provisions of this chapter, displays the license at the place for which the license was issued, during a period of suspension or after revocation of the same by the Clerk-Treasurer, and during a period of ticket sale and conduct or amusement, shall be fined as set forth in § 10.99.