(a) In the event a purchaser fails or refuses to pay any tax when due hereunder, such tax shall thereupon become a lien upon the property of the purchaser and shall be collected by this municipality in the same manner and by the same remedies as are provided by law for enforcement of levies and liens of other municipal taxes.
(b) Any purchaser who fails or refuses to pay the tax hereby levied, and any purchaser or supplier who violates any of the provisions hereof or any lawful rule or regulation promulgated hereunder, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than one hundred dollars. The failure or refusal to pay such tax when first billed therefore in accordance with the provisions hereof shall constitute a separate offense.
(Ord. 160(B). Passed 5-23-01.)