If any person required by the provisions of this chapter to collect the tax imposed herein, make reports as required herein, and pay to the tax collector the tax imposed herein, shall fail to collect such tax, shall fail to file such report, or shall fail to pay such tax, or if such person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than $100 and not more than $2,000.
(Ord. 601, passed 9-6-2005)