It is unlawful for any person to willfully fail to make a return required by this program, or to fail to pay the tax after written demand for payment, or to fail to remit the taxes collected or any penalty or interest imposed by this chapter after written demand for payment, or to refuse to permit the City Finance Officer to examine the books, records and papers under his or her control or to willfully make an incomplete, false or fraudulent return.
(2004 Code, § 116.37) (Ord. 801, passed 2-22-1989) Penalty, see § 10.99