§ 40.99 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 10% of the amount of the tax and interest at the rate of 6% per year upon the unpaid amount in addition to the tax.
   (B)   Whoever violates any of the provisions of this chapter shall be guilty of a misdemeanor of the third degree.
(Ord. 2018-O-29, passed 11-10-18)