(A) Advertisement regarding taxes. It is unlawful for any person engaged in any of the businesses subject to the tax imposed by this subchapter to advertise or hold out to the public in any manner, directly or indirectly, that the tax imposed by this subchapter is not considered as an element in the price to the customer.
(B) Permit required. It is unlawful for any person engaging in a business subject to the transaction privilege tax to fail to obtain a permit before beginning or continuing the business.
(C) Tax collection from customers. Any person, who collects added payments from customers stated or indicated to be for the purpose of meeting privilege tax obligations of the person, shall be required to use the money only for that purpose. If any person fails to pay privilege tax due to the town within a period of 30 days after the date the tax is due, and evidence is provided that the person has at any time collected the added payments from customers, the person is guilty of a misdemeanor.
(D) Failure to make return. It is unlawful for any person or for any officer or agent of any company or corporation to fail or refuse to make the returns to pay tax provided to be made by the provisions of this subchapter, or to make or permit to be made any false or fraudulent return or false statement in any return required by this subchapter. It is unlawful for any person for any reason to aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed by this subchapter or for any person or officer or agent of a company to fail or refuse to permit the examination of any book, paper, account, record or other data by the Tax Collector as required by this subchapter.
(E) False statements and the like. It is unlawful for any person to knowingly swear to, affirm or verify any false or fraudulent statement with the intent to defraud the town or to evade payment of tax required, or any part thereof.
(1974 Code, § 8-2-7) Penalty, see § 10.99