If any person shall fail to collect the tax imposed in this article, or shall fail to file a report as required in this article, or shall fail to remit to the tax assessor-collector the tax as imposed in this article when such report or remittance is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished as provided in § 1-6 of this code.
(1964 Code, § 19A-6) (Ord. 6542, § 1, passed 8-30-1971; Ord. 13245, § 2, passed 11-18-1997; Ord. 20486-11-2012, § 5, passed 11-6-2012)