(a) Whoever, being a person charged by this act with the duty of collecting or paying the taxes imposed by this chapter, willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Director of Finance as required by this chapter, or to permit the Director of Finance 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 such books and other records for three years or such lesser or greater time as may be permitted or required by the Director of Finance, shall be deemed guilty of a misdemeanor of the first degree and upon conviction thereof shall be imprisoned not more than 180 days, or fined not more than one thousand dollars ($1000.00) or both. If a corporation or organization convicted of an offense under this chapter shall be fined not more than five thousand dollars ($5000.00).
(b) Whoever violates Section 797.09 shall be deemed guilty of a misdemeanor of the first degree and upon conviction thereof shall be imprisoned not more than 180 days, or fined not more than one thousand dollars ($1000.00) or both and shall be subject to immediate dismissal.
(Ord. 197-2009. Passed 11-16-09.)