Whoever, being charged by the provisions of this chapter with the duty of collecting or paying the taxes imposed by this chapter, willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Clerk as required by this chapter, or to permit the Clerk, or his duly authorized agent, to examine his 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 for three years or such lesser or greater time as may be permitted or required by the Clerk such records, ticket stubs and other documents pertaining to the sale or other disposition of admissions, as may be required by the Clerk, is guilty of a minor misdemeanor for the first offense; for each subsequent offense, if a corporation, is guilty of a misdemeanor of the third degree, or, if an individual or member of a partnership, firm or association, is guilty of a misdemeanor of the fourth degree.