Any person or entity who or which shall willfully fail or refuse to pay any tax or penalty herein imposed, after written demand for same, or who shall refuse to permit the examination of the books, records, and papers in its possession, or under its control, or who willfully makes an incomplete, false or fraudulent return, shall be guilty of a misdemeanor.
If found guilty, any tax and/or penalty due shall be required and paid as restitution as part of any such proceedings.
(Ord. 428, passed 8-17-17)