When a return in form and substance satisfactory to the License Inspector is not filed by individual employees and the license fees are not paid to the county by such employee as required by § 110.08 of this chapter or any binding agreement, the employee shall be responsible for all applicable interest and penalties stipulated in § 110.13 of this chapter.
(Ord. 225.48, passed 12-27-07; Am. Ord. 225.50, passed 2-16-08)