(a) Any amount of tax due and unpaid under this chapter shall be a debt due the City. Such debt shall be a persona obligation of the purchaser, which shall be enforceable as provided by Section 8-13-15 of the Code of West Virginia, or in any other manner provided by law for compelling the payment of taxes due municipalities.
(b) Any purchaser failing or refusing to pay the tax hereby imposed and levied and any seller or purchaser violating any of the provisions hereof or any lawful rule or regulation promulgated hereunder shall, upon conviction thereof, be fined not more than one hundred dollars. The failure or refusal to pay the tax for public utility service purchased, used or consumed during different statement periods shall constitute separate and distinct offenses.