Any person who shall conduct, transact or engage in any of the businesses subject to the tax imposed by this Part, without first having first secured a business privilege license or any person who shall fail to file a tax return, or who shall refuse to produce books and records for inspection, review or copying as may be required by the tax administrator or his deputies, or any person who shall willfully file a false return, shall upon summary conviction before any District Justice, be sentenced to pay a fine not to exceed three hundred dollars ($300.00) for any one offense, and/or to imprisonment for a term not exceeding ninety (90) days.
(Ord. 131, 12-29-82; as amended by Ord. 212, 5-11-88)