If any person required by the provisions of this subchapter to collect the tax imposed herein, make reports as required herein, or pay to the Tax Collector the tax imposed herein, shall fail to collect such tax, file such report or pay such tax, or if any such person shall file a false report, such person shall be fined in an amount not to exceed $200 and shall pay to the Tax Collector the tax due, together with a penalty of 5% of the tax due for the first 30 days that the same is not timely filed and an additional 5% for more than 30 days. Such person shall also forfeit the reimbursement for the cost of collecting the tax.
(`88 Code, Ch. 1, § 10.06) (Ord. 344, passed 6-23-92)