If any such corporation, company or association fails to render the account or report herein designated by the day required by this subchapter, or if the above mentioned rates, as a tax or license fee, shall remain unpaid after the day designated, (July 15 of each and every year) such corporation, company or association shall be guilty of a misdemeanor.
('69 Code, § 19-68) (Ord. passed 10-5-1897)