(A) Any person, firm, corporation, joint venture, or association that willfully or intentionally fails, neglects, or refuses to collect the sums required to be collected or paid as set forth in § 34.036 shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished as provided in § 10.99.
(Prior Code, § 7-218)
(B) The willful failure or refusal of any taxpayer to make reports and remittances required by §§ 34.020 through 34.044, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under those sections, shall be an offense. Upon conviction, the offending taxpayer shall be subject to a fine as provided in § 10.99.
(Prior Code, § 7-223)
(Prior Code, § 7-518)
(D) Whoever violates the provisions of § 34.121 shall be guilty of an offense, and upon conviction thereof the offending operator shall be subjected to a fine of not more than $100, including costs; each day is to be considered a separate offense to be charged severally.
(Prior Code, § 7-607)
(Ord. 1086, passed 8-26-1986; Ord. 06-03, passed 12-12-2005, effective 2-15-2006)