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 this chapter, or purposely fail to permit the Director 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 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 or other disposition of admissions, as may be required by the Director.
(Ord. 1976-23. Passed 2-24-76.)