(a) No person shall fail, refuse or neglect to pay the tax imposed or levied by this chapter.
(b) No seller shall fail, refuse or neglect to collect, report or remit the taxes imposed or levied by this chapter.
(c) A conviction for a violation of any of the provisions of this chapter shall not relieve any person from the payment, collection and remittance of such tax as provided by this chapter.
(Ord. 93-14. Passed 12-1-93.)