Any person who shall willfully fail to make a return required by this subchapter, or who shall fail to pay the tax after written demand for payment, or who shall fail to remit the taxes collected or any penalty or interest imposed by this subchapter after written demand for the payment or who shall refuse to permit the Tax Administrator or any duly authorized agents or employees to examine the books, records and papers under his or her control, or who shall willfully make any incomplete, false or fraudulent return shall be guilty of a misdemeanor.
(Ord. 122, passed 9-28-1993) Penalty, see § 34.99