If any owner collects an amount upon a sale not subject to the tax imposed hereby, but which amount is purported to be the collection of said tax, or if an owner collects an amount upon a sale greater than the amount of the tax so imposed herein, and does not for any reason return the same to the purchaser who paid the same before filing the return for the period in which such occurred, said owner shall account for and pay over those amounts to the Village along with the tax properly collected. (Ord. 19-07, 3-21-2019)