The willful failure or refusal of any operator to make reports and remittances herein required, 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 this chapter shall be an offense, and upon conviction thereof the offending operator shall be subject to a fine of not more than one hundred dollars ($100.00), including costs, or by imprisonment for not more than thirty (30) days or by both such fine or imprisonment; each day is to be considered a separate offense to be charged severally. (Ord. 860, 9-12-2018)