§ 121.08  VIOLATIONS.
   The person who is required to collect the tax imposed by this chapter commits an offense if the person:
   (A)   Fails to collect the tax imposed by this chapter;
   (B)   Fails to file a report as required by this chapter;
   (C)   Files a false report with the tax assessor-collector; or
   (D)   Fails to pay the tax to the tax assessor-collector as required by this chapter.
(Ord. 98-46, passed 11-24-98)  Penalty, see § 121.99