(A) If any person whose duty it is to collect and remit taxes hereunder shall fail or refuse to make the reports or remit the taxes required by this subchapter within the time and in the amount required, there shall be added to the tax by the Treasurer a penalty in the amount of 10% of the tax, as well as interest on the delinquent amount at the rate of 10% per annum, which interest shall be computed on the tax and penalty from the date on which they were due and payable.
(B) Any person violating or failing to comply with any of the provisions of this subchapter or making a false statement with intent to defraud in any section or report, made pursuant to this section, shall be guilty of a Class 1 misdemeanor or the maximum of such other penalty as may be allowed by law. Conviction shall not relieve any person from the payment, collection or remittance of the tax or any penalty and interest as provided in this subchapter. Each violation or failure shall constitute a separate offense.
(Ord. passed 1-13-2003; Am. Ord. passed 4-12-2004)