(A) Any person who shall fail, neglect or refuse to make any return required by this article or any employer who shall fail to withhold the license tax or to pay over to the city those so withheld under the terms of this article, or any agent or employee designated by him or her in writing, to examine books, records and papers pertaining to information required under this article, or who shall knowingly make any incomplete, false or fraudulent return, or shall attempt to do anything whatever to avoid the payment of the whole or any part of the license tax, shall become liable to the city for the taxes as well as interest and penalty thereof and shall in addition, upon conviction, be subject to the penalty of § 1-10. The criminal penalties shall be in addition to the penalties imposed in this article.
(B) The failure of any employer or license payer to receive or procure returns, or other forms, is not an excuse for failure to make a return, or to pay the license tax.
(1977 Code, § 20-268) (Ord. 68-10, passed 6-24-1968)