189.11 VIOLATIONS.

   No person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter shall purposely fail or refuse to charge and collect or pay such taxes, or purposely fail to make a return to the Director of Finance as required by the chapter, or purposely fail to permit the Director to examine books and other records in or upon any premises 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 purposely fail to maintain and keep for three years, or such lesser or greater time as may be permitted or required by the Director, such records, ticket stubs and other documents pertaining to the sale of other disposition of admission, as may be required by the Director.

(Ord. 66-1998. Passed 12-10-98.)