Any person, firm or corporation liable for the taxes imposed by this subchapter that:
(A) Willfully fails to collect, remit or pay taxes imposed by this subchapter;
(B) Willfully fails to file any return or report required by this subchapter; or
(C) Willfully makes any false statement or misleading omission in a return or report required by this subchapter shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than $500 or imprisoned for not more than 30 days, or both, in the discretion of the court.
(Res. 2006-9, passed 4-11-06; Am. Ord. 2008-8, passed 4-29-2008; Am. Ord. —, passed 8-25-2009)