No person, being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter, shall willfully fail to refuse to charge and collect or to pay such taxes, or to make return to the Finance Director as required by this chapter, or to permit the Finance Director or his or her duly authorized agent to examine the 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 to maintain and keep records for three years.
(Ord. O91-76, passed 9-3-1991)