If any person collects an amount upon a sale not subject to the tax imposed hereby, but which is purported to be the collection of the tax, or if a person collects an amount upon a sale greater than the amount of the tax imposed herein and does not for any reason return it to the purchaser who paid it before filing the return for the period in which it occurred, that person shall account for and pay over those amounts to the city along with the tax properly collected.
(1990 Code, § 27-224) (Ord. 07-3172, passed 2-5-2007)