Any person who shall fail, neglect or refuse to make any return required by this chapter or any employer who shall fail to withhold the license fee or to pay over to the city those so withheld under the terms of this chapter, or any person who shall refuse to permit the City Clerk/Treasurer/Tax Collector or any agent or employee designated by him or her in writing to examine books, records and papers pertaining to information under this chapter, or who shall knowingly make any incomplete, false or fraudulent return, or shall attempt to do anything whatever to avoid the payment of the whole or any part of the license fee shall become liable to the city for such fees as well as the interest and penalty thereof and shall in addition, upon conviction, be subject to a fine or imprisonment as set forth in § 110.99.
(2002 Code, § 110.04) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99