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