(a) No person shall willfully refuse or fail to pay the tax levied by this chapter.
(b) No person shall willfully refuse or fail to charge and collect the amount of tax levied by this chapter.
(c) No person shall willfully refuse or fail to pay to the Finance Director the full amount of tax collected and received as and when due, pursuant to this chapter.
(d) No person shall willfully refuse to make available to the Finance Director, upon request to do so at a reasonable time, the books, records or accounts of such person for examination and audit to verify the amount of tax due and payable as provided in this chapter.
(e) No person shall willfully refuse or fail to comply with the direction or determination of the Finance Director, as provided in Section 892.07, to make a complete report and full remittance of such tax.
(Ord. 2004-24. Passed 5-12-04; Ord. 2004-35. Passed 7-14-04; Ord. 2010-35. Passed 11-22-10.)