(A) When tax due the county is not paid in full by the fifteenth day of the following month, a penalty of 1% per month on the unpaid balance shall be imposed and collected by the Treasurer of the county.
(B) Any person liable for the tax imposed by this article who:
(1) Willfully fails to pay the tax imposed by this article;
(2) Willfully fails to collect and remit the tax imposed;
(3) Willfully fails to file any report filed as required by this article; or
(4) Willfully makes any false statements or misleading omission in any report filed is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500 or imprisoned for not more than 30 days, or both; such fine or imprisonment shall be in the discretion of the court.
(1959 Code, § 39-29) (Ord. 14-23-678, 11-13-2014)