It is unlawful for any person to do any of the following:
(A) Willfully fail to make a return required by this subchapter;
(B) Fail to pay the tax after written demand for payment;
(C) Fail to remit the taxes collected or any penalty or interest imposed by this subchapter after written demand for the payment;
(D) Refuse to permit the city to examine the books, records and papers under that person’s control; or
(E) Willfully make an incomplete, false or fraudulent return.
(1998 Code, § 2.56, Subd. 13) Penalty, see § 10.99