Whoever being a person charged by this Chapter with the duty of collecting or paying the taxes imposed by this Chapter willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Director of Finance, or his agent, as required by this Chapter, or to permit the Director of Finance, or his duly authorized agent, to examine his books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this Chapter if no return was made, or to maintain and keep for five years or such lesser or greater time as may be required or permitted by the Director of Finance, shall be guilty of a misdemeanor of the first degree.
(Ord. 81-2002. Passed 11-11-02.)