No person charged by this chapter with the duty of collecting or paying the tax imposed by this chapter shall willfully fail or refuse to:
(a) Charge and collect or pay such tax;
(b) Make a return to the Director of Finance as required by this chapter;
(c) Permit the Director or his or her duly authorized agent to examine books and other records in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made; or
(d) Maintain and keep books and other records for three years or such lesser or greater time as may be permitted or required by the Director.
(Ord. 89-19. Passed 3-20-89.)