Any person who shall willfully fail to make a return required by 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 this chapter after written demand for such payment; or who shall refuse to permit the Director or any duly authorized agents or employees 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.
(Ord. 35, passed 8-1-1983)