183.99 PENALTY.

   (a)    Any vendor who fails to collect or remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent of the amount of the tax and interest at the rate of six percent per year upon the unpaid amount in addition to the tax.

   (b)    Whoever violates any of the provisions of this chapter shall be fined not more than five hundred dollars ($500. 00) or imprisoned not more than six months, or both.

(Ord. 1972-27. Passed 3-14-72.)