(a) Any amount of tax due and unpaid under this article shall be a debt due this Town. It shall be a personal obligation of the purchaser and shall be a lien upon all of the property of the purchaser. The lien shall have priority over all other liens and obligations except those due the State and the United States of America. Any such lien shall attach when the obligation to pay such tax accrues. The lien shall be enforceable by this Town as any other lien against the property of a debtor.
(b) Any purchaser failing or refusing to pay the tax hereby imposed and levied and any seller or purchaser who violates any of the provisions hereof or any lawful rule and regulations promulgated hereunder shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than one hundred dollars ($100.00). The failure or refusal to pay the tax for public utility service purchased, used or consumed during different statement periods shall constitute a separate and distinct offense.
(Passed 6-5-75.)