Any person who shall willfully fail to make a return by this chapter, or who shall fail to pay the tax after written demand for payment, or who shall fail to remit the taxes collected or any penalty or interest imposed by this chapter after written demand for such payment, or who shall refuse to permit the city's authorized agents to examine the books, records, and papers under his control, or who shall willfully make any incomplete, false, or fraudulent return shall be guilty of a misdemeanor.
(Ord. 487, passed 5-27-14; Am. Ord. 534, passed 6-10-19; Am. Ord. 573, passed 9-11-23) Penalty, see § 119.99