(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.999 of this code of ordinances.
(B) Any person who shall willfully fail to make a return required by §§ 36.035 through 36.048 of this chapter; or who shall fail to pay the tax after written demand for payment, or who shall fail to remit the taxes collected or any penalty or interest imposed by §§ 36.035 through 36.048 of this chapter, after written demand for the payment, or who shall refuse to permit the city to examine the books, records and papers under his or her control, or who shall willfully make any incomplete, false or fraudulent return shall be guilty of a misdemeanor.
(Prior Code, § 204.13)