The failure or refusal of any operator to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this article, or failure to post a bond, or failure to maintain or produce records as required shall be an offense, and upon conviction thereof the offending operator shall be subject to a fine of not more than $200 or the fine prescribed by § 12-34 of this code, whichever is greater, including costs. Each day for which a violation continues shall constitute a separate offense.
(Ord. 3034, passed 6-16-98)